Adaptation of counters to accommodate computer equipment

Case Law – (1985) 2 BVC 205,213

Advance payment

Case Law – Barratt Urban Construction (Northern) Ltd. (1988) 3 BVC 743 ; Customs and Excise Commissioners v. Faith Construction Ltd. (1987) 3 BVC 133 ; Customs and Excise Commissioners v. Faith Construction Ltd; Dormers Builders (London) Ltd v. Customs and Excise Commissioners; Customs and Excise Commissioners v. West Yorkshire Independent Hospital (Contract Services) Ltd; Nevisbrook Ltd v. Customs and Excise Commissioners. (1989) 4 BVC 111 ; Dormers Builders (London) Ltd. v. Customs and Excise Commissioners. (1988) 3 BVC 284 ; Dormers Builders (London) Ltd. (No. 2). (1987) 3 BVC 565 ; Nevisbrook Ltd v. Customs and Excise Commissioners. (1988) 4 BVC 12 ; Nevisbrook Ltd. (1987) 3 BVC 615 ; Rankin t/a RDR Construction. (1989) 4 BVC 658

Approved, protected buildings

– see Protected buildings

Articles ordinarily incorporated by builders

– see Building materials

Commercial buildings

Commentary – VAT Reporter ¶33-750

Existing buildings

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (16)(a)

Handicapped person's private residence/residential home

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 9-13

Handicapped persons to improve access and mobility

Commentary – VAT Reporter ¶50-420

Place of supply of services

Generally

Commentary – VAT Reporter ¶13-542
HMRC Guidance – Notice 741a

International services

Commentary – VAT Reporter ¶65-760
HMRC Guidance – Notice 741a

Plant and machinery allowances

Commentary – Tax Reporter ¶245-480
HMRC Guidance – CA21190 ; CA22020 ; CA22230
Case Law – Commissioners of Inland Revenue v. Barclay, Curle & Co. Ltd. Barclay, Curle & Co. Ltd. v. Commissioners of Inland Revenue ; JD Wetherspoon plc v. R & C Commrs ; Robson v. Dixon (H.M. Inspector of Taxes)

Protected buildings

– see Protected buildings

Qualifying residential premises, reduced-rating

– see Residential accommodation/buildings

Residential, reduced-rating

– see Reduced rate of VAT

Standard-rating

Commentary – VAT Reporter ¶21-350

Tax point

Commentary – VAT Reporter ¶12-600 ; VAT Reporter ¶35-750

Time of supplies

Case Law – (1986) 2 BVC 205,438 ; (1986) 2 BVC 205,475

Work amounting to repair or maintenance

Case Law – A.C.T. Construction Ltd. v. Customs and Excise Commissioners. (1979) 1 BVC 261 ; A.C.T. Construction Ltd. v. Customs and Excise Commissioners. (1980) 1 BVC 356

Zero-rating

Application of textured coating system

Case Law – (1984) 2 BVC 200,020

Generally

Case Law – Eric George Pilley v. Commissioners of Customs and Excise. (1982) 1 BVC 502 ; Sharman v. Customs & Excise Commissioners. (1983) 1 BVC 577

Installation of gas fires in existing houses

Case Law – Commissioners of Customs and Excise v. Viva Gas Appliances Limited. (1982) 1 BVC 504 ; Customs and Excise Commissioners v. Viva Gas Appliances Ltd. (1983) 1 BVC 531 ; Customs and Excise Commissioners v. Viva Gas Appliances Ltd. (1983) 1 BVC 588

Removal

Case Law – (1986) 2 BVC 205,425 ; (1986) 2 BVC 205,461 ; Customs and Excise Commissioners v. Faith Construction Ltd; Dormers Builders (London) Ltd v. Customs and Excise Commissioners; Customs and Excise Commissioners v. West Yorkshire Independent Hospital (Contract Services) Ltd; Nevisbrook Ltd v. Customs and Excise Commissioners. (1989) 4 BVC 111 ; Customs and Excise Commissioners v. West Yorkshire Independent Hospital (Contract Services) Ltd. (1988) 3 BVC 253