Agents inducements or incentives

Business or business assets, interaction of taxes

Car

Catalogue gifted not sold: contingent charge

Consideration

Cost in same year not more than £50

Cost, meaning

Deemed supply of goods

Exceptions

Generally

Determination of cost, donor and predecessor(s) treated as same person

Disposition or use of asset for no consideration

Donated goods, supply intended to create goodwill

Football end of season medals, disposal otherwise than for consideration

Free or for consideration

Free: local authorities

Goods in course or furtherance of business

Industrial samples

Input tax credit

Local authorities and similar bodies

Made in course or furtherance of business treatment

Meaning

Newspaper vouchers exchangeable for

Non-supply of goods treatment

Output tax

Payments received for non-supplies

Predecessor, meaning

Promotional campaigns: amount of consideration

Same year, meaning

Samples

Generally

Supplies without consideration

Video tapes distributed to doctors

What looks like gift not necessarily so