Annual returns

Appeals

Attribution of payments

Generally

Received under certain credit agreements

Barter transactions

Cars sold on hire-purchase and subsequently repossessed

Cases

Crown set-off

Generally

Part payment of consideration

VAT-exclusive payment by insurance company

Cash accounting scheme

Generally

Leaving scheme

Cessation short of liquidation

Claim by motor dealer in administrative receivership

Claim, meaning

Claimant, meaning

Claims

After de-registration

Clawback

Generally

Groups and former members

Payment after debt written off

Clawback, disapplication

Computation

Enforceable security

Hire purchase goods

Outstanding amount

Conditional sale goods

Conditions

Credit notes

Credit notes, distinguish

Customer's input tax cut for late payment

Supplies made after 2002: no payment within six months

Supplies made between 26 November 1996 and 31 December 2002

Customers, notifying

Concessions for insolvency practitioners

Supplies between 26 November 1996 and 31 December 2002: former requirement

De-registration

Debts assignment

Adjustment for first claim

First bad debt claim

Related input tax deduction

Documents and records, preservation and duty to produce

Entitlement

Entitlement to enforce directly effective EU law rights under the old sixth directive

Evidence required in support of claim

Flat-rate scheme

Basic turnover method

Cash-turnover method

Generally

Flowchart

Gas and electricity suppliers

General provision

Generally

Group member

Groups of companies

Former members, clawback of refund

Generally

Hire purchase goods

Consumer credit law permits early end to agreement

Right to repossess goods

VAT repayable to HMRC by customers

Improperly obtaining

Isle of Man debtor

Making of claim to commissioners

Margin schemes

Misdeclaration penalty, reasonable excuse

Non-monetary consideration

Non-payment of instalments under conditional sale agreements

Notice to purchaser of claim

Only VAT element is outstanding: restricted refund

Outstanding amount

Generally

VAT element only claimable

Part-payment where more than one supply: computation of bad debt refund

Passing of property in goods

Payment, meaning

Penalties

Purchaser, meaning

Records to be kept by claimant

Refunds for bad debts account

Refunds for bad debts account, meaning

Refusal

Relevant supply, meaning

Repayment of input tax

Consideration not paid, supplies made on or after 1 January 2003

Supplies made before 1 January 2003

Transfer of business as a going concern

Repayment of refund

Repayment of VAT refund if later cut in consideration

Repossessed goods

Generally

Time limit

Windfall

Repossessed property sales

Repossession of HP goods

Retail schemes

Retention of title by supplier: no outstanding amount

Return, meaning

Security, meaning

Shares received in return for debt

Solicitors

Claim disputed

VAT-only invoices

Sums retained by superstore in liquidation

Supplies made after 2002: no payment within six months

Supplies made between 26 November 1996 and 31 December 2002

Customer's input tax cut for late payment

Notifying customers: former requirement

Supply wrongly treated as standard-rated

Time limit for claims

Time within which claim must be made

Transfer of business as a going concern

Transfer of business as going concern

Generally

Transfer of registration number

Two amounts unpaid by insolvent company

Value added tax

Writing off debts

Generally

Margin schemes

Tour operators' margin scheme