Adapted goods supplied to handicapped person or charity, zero-rating

Input tax

Barn conversion/renovation

Business entertainment

Business use test


Correct implementation of EU law

Employees domestic accommodation

Expenditure incurred on property used for business/private purposes

Fines derived from disciplinary activities

Granting of lease where sale of freehold intended

Hot rod racing

Improvements to farm properties

Local authority, hiring of exhibition halls

Membership subscription

Method, business and non-business supplies

Method, tribunal's jurisdiction to review

Restoration of lighthouse

Standard method: residual tax

Official error, interest

Output tax

Construction of buildings

Single or multiple supply

Output tax, market value/cost of making supplies

Overheads, standard-rated contents of coach tours

Partial approved alterations to protected buildings



Sport and physical education


Admission to premises/programme of events

Meal packs sold to hospitals and airlines