Assets held at 6 April 1965

– see Assets held at 6 April 1965

Business and non-business use, Lennartz accounting

– see Lennartz accounting

Capital gains tax

Gifts of business assets

Commentary – Quick Overview ¶15400 ; Quick Overview ¶15405

Hold-over relief

– see Gifts of business assets

Replacement

– see Roll-over relief

Capital sums derived from assets

– see Capital sums derived from assets

Chargeable gains

Appropriation of trading stock

– see Appropriation of trading stock

Charges

Commentary – Tax Reporter ¶570-050

Entrepreneurs' relief

– see Entrepreneurs' relief

Generally

Commentary – Tax Reporter ¶570-000

Gifts of

– see Gifts of business assets

Incorporation relief

– see Transfer of business to a company

Reliefs

Commentary – Tax Reporter ¶570-050

Replacement of business assets

– see Roll-over relief

Disposal

Generally

Legislation/Regulatory – VATA94 s. 94(6)

Tax point

Legislation/Regulatory – VATA94 s. 6(12)

Value of supply

Legislation/Regulatory – Dir. 2006/112 art. 74

Disposals

– see Disposals and acquisitions

Dispositions or use of for no consideration

– see Business gifts

Gift relief

– see Gifts of business assets

Goods sold in satisfaction of debt

Commentary – Indirect Tax Reporter ¶13-935

Held at cessation of business, deemed supply

Legislation/Regulatory – VATA94 Sch. 4, para. 8

HMRC inspection powers

– see Inspection of business premises and assets

Land

– see Land and buildings

Options

– see Options

Output tax

Fixed asset changes generally

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-045

Lost, stolen or destroyed

Commentary – Indirect Tax Reporter ¶18-050

Private or non-business use

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-047

Partnerships

– see Partnerships

Persons ceasing to be taxable

Legislation/Regulatory – VATA94 Sch. 4, para. 8

Private or non-business use

Capital goods

Commentary – Indirect Tax Reporter ¶13-870

Cessation of business, value of supply

Commentary – Indirect Tax Reporter ¶14-600

Deemed supply

Case Law – Kühne v. Finanzamt München III (Case 50/88). (1990) 5 BVC 127

Deemed supply of services

Commentary – Indirect Tax Reporter ¶13-870 ; Indirect Tax Reporter ¶13-885

Generally

Commentary – Indirect Tax Reporter ¶6-775
Case Law – Sharkey (H.M. Inspector of Taxes) v. Wernher

Goods

Legislation/Regulatory – BB 15/2005-2 ; VATA94 Sch. 4, para. 5(4), (4A)

Immovable property

Legislation/Regulatory – Dir. 2006/112 art. 168a

Immovable property placed at disposal of staff for private use

Case Law – Belgium v BLM SA (Case C-436/10). [2012] BVC 195 ; Belgium v Medicom SPRL and Maison Patrice Alard SPRL (Joined Cases C-210/11 and C-211/11). [2013] BVC 385

Imported goods

Legislation/Regulatory – VATA94 s. 27

Land acquired by builder in personal capacity

Case Law – De Jong v Staatssecretaris van Financiën (Case C-20/91). [1995] BVC 347

Lennartz accounting

– see Lennartz accounting

Output tax

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-047

Part of building, taxable amount

Case Law – Hausgemeinschaft Jörg und Stefanie Wollny v Finanzamt Landshut (Case C-72/05). [2009] BVC 623

Regulations for calculating charge to VAT

Legislation/Regulatory – VATA94 Sch. 6, para. 7(2)-(4)

Services

Legislation/Regulatory – BB 15/2005-2 ; SI 1993/1507

Services carried out free of charge

Legislation/Regulatory – Dir. 2006/112 art. 26(1)(b)

Supply of services treatment

Legislation/Regulatory – VATA94 Sch. 4, para. 5(4), (4A)

Tax point

Commentary – Indirect Tax Reporter ¶12-610
Legislation/Regulatory – SI 1995/2518 reg. 81 ; VATA94 s. 6(13)
HMRC Guidance – Notice 700

Reconstructions and amalgamations

– see Reconstructions

Removal from member state, supply of goods treatment

Legislation/Regulatory – VATA94 Sch. 4, para. 6

Replacement

– see Roll-over relief

Retirement relief

– see Retirement relief (disposals to 5 April 2003)

Sale

Prior to cancellation of registration

Case Law – (1975) 1 BVC 1,037

Transfer of business as going concern

Case Law – Lee-Kemp & Anor t/a Sevenoaks Hi-Fi & Video. [1992] BVC 911

Sale to registered person, de-registration

Commentary – Indirect Tax Reporter ¶44-020

Sold under power to satisfy debt

Generally

Legislation/Regulatory – VATA94 Sch. 4, para. 7

Regulations

Legislation/Regulatory – VATA94 Sch. 11, para. 2(12)

Trading stock

– see Trading stock

Transfer

Business transferred as a going concern

– see Transfer of business as going concern (TOGC)

Groups of companies

Legislation/Regulatory – VATA94 s. 44

Input tax credit

Legislation/Regulatory – VATA94 Sch. 4, para. 5(5)

Made in course or furtherance of business treatment

Legislation/Regulatory – VATA94 Sch. 4, para. 5(6)

Supply of goods treatment

Legislation/Regulatory – VATA94 Sch. 4, para. 5(1)

Tax point

Legislation/Regulatory – VATA94 s. 6(12)

Transfer of business as going concern

Commentary – Indirect Tax Reporter ¶54-160

Transfer of business to a company

– see Transfer of business to a company

Transfer or disposal, distribution of free educational prospectuses

Case Law – Customs and Excise Commissioners v West Herts College. [2005] BVC 582 ; West Herts College. [2001] BVC 2,068

Value added tax, supply

Commentary – Quick Overview ¶67120

Value shifting

– see Value shifting

Wasting assets

– see Wasting assets