Business
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
Stock held, deemed supply
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
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