Acceptable avoidance

Anti-avoidance catches innocent

Anti-forestalling charge

Artificial movement of works of art, etc. across borders

Bad debt relief, market value

Carousel fraud

Construction of buildings and subsidiaries

Construction for subsidiary subsequently sold to principal with instalment payments

Generally

Construction of premises for probable occupation by partially-exempt banking group

Construction of statute

Credit and debit card handling fees

Disapplied option to tax

Disclosure of schemes

Elaborate avoidance impairs relationship with tax officials

Furniss, application to VAT

General Anti-Abuse Rule (GAAR)

Generally

Groups

Motor cars, series of transactions

Supplies between group members

Groups of companies

Assessment in consequence of direction

Form of directions

Manner of giving directions

Power to give directions

Restrictions on giving directions

Time limit on directions

Inserted step

Irrelevant motives and intentions

Land grants or assignments

Leaseback avoidance

Leasing transactions

Computer equipment to group company

Generally

Lease and underlease within group registration

Missing trader intra-Community (MTIC) fraud

No illegality or immorality in tax avoidance

No obligation on taxpayer

No supply

Official view

Option to tax

Developer financier, meaning

Developers of exempt land

Exempt land, meaning

Grants made by developer, meaning

Occupation of premises

Revocations of option

Partial exemption

Special method override

Standard method override

Prevention, special measures

Ramsay principle: non-removal of statutory right

Reverse avoidance

Reverse charge

Carousel fraud

Telecommunications services

Reverse construction

Splitting business activities

Supplies of goods to non-taxable persons for resale, derogating measure to combat

Targeted anti-avoidance rules (TAARs)

Tax gap

Taxpayer's entitlement to order his affairs

VAT groups

Appeal against direction

Conditions for issuing Schedule 9A direction

Defences to direction

Direction by HMRC to stop avoidance

Effects on group of Schedule 9A direction

Generally

HMRC's practice on anti-avoidance

Interest on late payment of assessment

International groups supplying services

Non-conditions for issuing direction

Prepayment scheme

Zero-rating, sale of goods donated by charity