Abuse of rights

Advertising activities of political party

Assets

Auction by Secretary of State of telecommunications licences

Cases on whether a business

Six test, for vat

Cessation

Goods, deemed self-supply

Stock held, deemed supply

Changes, planning

Charities

Business test

Course or furtherance of business

Economic activity

Generally

Profit not essential

Commencement

Concept

Consortium contracts

Death, insolvency or receivership

21 days to notify starting to carry on business

Discontinued business

Deemed

Campaigning for field sports

Company campaigning for farm animals

Disciplinary activities

Doing business outside UK

Economic activity

Carousel frauds

Charities

Meaning

Fragmentation

Fulfilling a social function

Gifts

Government departments, Treasury direction

Grant of building rights over immovable property

Input tax

Animal welfare charity

Horse breeding

Pre-commencement expenditure

Yacht chartering

Input tax apportionment

Charities

Investment activities

Interest bearing loans granted to subsidiaries

Investment activities

Local authorities

Generally

Sport and leisure

Unregistered bodies

Local authority

Provision and maintenance of cemeteries

Public legal aid services

Management services

Meaning

Campaigning activities

Cases

Commencement of business

European law

Generally

Is there a business, flowchart

Management charges

Partner holding an office

Publicly funded research: non-recoverable VAT

Registration purposes

Share dealing

Single asset with one customer

Social function

Statutory body

Statutory duties

Viability study

New, liability

Partner holding an office

Publicly-funded research at university

Purchase of

Purchase of defaulted debts

Radio authority

Registration

Generally

Letting of garages

Refusal

Regulatory functions of professional body

Sale of

Sales of timber to alleviate storm damage

Six tests: activity constituting a business

Splitting

Splitting activities

Supplies in course or furtherance of

Accommodation for study/practice of yoga for health

Assignment of lease

Boarding accommodation for school pupils

Body governed by public law

Body incorporated to propagate religion or religious philosophy

Construction of rugby club changing room

Contributions from guests

Education and related care services

Generally

Hire of aircraft

Input tax deduction

Lease and leaseback arrangement

Lecture courses in religious principles

Local authority

Long service gifts

Office holder

Partnership

Registration

Regulatory functions

Sale of capital assets

Sale of vans used in business

Secondment of employees

Tourist board

Trading company associated with charity, refurbishment of hostel for homeless/jobless

Trustees of trust fund benefiting horse racing industry

Unincorporated association

Yacht, use by employees

Supplies in course or furtherance of business: flowchart

Transactions forming part of carousel fraud

Transfer of going concern

Transfer of going concerns

Transfer of share in co-ownership of invention

Transfers of going concerns

True factoring