Business assets
Assets held at 6 April 1965
Business and non-business use, Lennartz accounting
Capital gains tax
Gifts of business assets
Hold-over relief
Replacement
Capital sums derived from assets
Chargeable gains
Appropriation of trading stock
Charges
Entrepreneurs' relief
Generally
Gifts of
Incorporation relief
Reliefs
Replacement of business assets
Disposal
Generally
Tax point
Disposals
Dispositions or use of for no consideration
Gift relief
Goods sold in satisfaction of debt
Held at cessation of business, deemed supply
HMRC inspection powers
Land
Options
Output tax
Fixed asset changes generally
Lost, stolen or destroyed
Private or non-business use
Partnerships
Persons ceasing to be taxable
Private or non-business use
Capital goods
Cessation of business, value of supply
Deemed supply
Deemed supply of services
Generally
Goods
Immovable property placed at disposal of staff for private use
Imported goods
Land acquired by builder in personal capacity
Lennartz accounting
Output tax
Part of building, taxable amount
Regulations for calculating charge to VAT
Services
Supply of services treatment
Tax point
Reconstructions and amalgamations
Removal from member state, supply of goods treatment
Replacement
Retirement relief
Sale
Prior to cancellation of registration
Transfer of business as going concern
Sale to registered person, de-registration
Sold under power to satisfy debt
Generally
Regulations
Trading stock
Transfer
Business transferred as a going concern
Groups of companies
Input tax credit
Made in course or furtherance of business treatment
Supply of goods treatment
Tax point
Transfer of business as going concern
Transfer of business to a company
Transfer or disposal, distribution of free educational prospectuses
Value added tax, supply
Value shifting
Wasting assets