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

Value of supply

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

– see Options

Output tax

Fixed asset changes generally

Lost, stolen or destroyed

Private or non-business use

Partnerships

– see 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

Immovable property placed at disposal of staff for private use

Imported goods

Land acquired by builder in personal capacity

Lennartz accounting

Motor cars

Output tax

Part of building, taxable amount

Regulations for calculating charge to VAT

Services

Services carried out free of charge

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

– see 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