– see also Second-hand goods scheme

Acquisitions, exemption from charge to VAT

Legislation/Regulatory – Dir. 2006/112 art. 4(a), (c)

Antique pistols and holsters

Case Law – (1985) 2 BVC 200,213

Commemorative coins in presentation folders

Case Law – Milk Marketing Board. (1989) 4 BVC 569

Disposal by finance house or insurer

Legislation/Regulatory – SI 1995/1268 art. 4

Excluded from exemption

Legislation/Regulatory – Dir. 2006/112 art. 135(1)(e)

Importation of model train, relief from VAT

Case Law – Pressland. [1996] BVC 2,193

Imported

Absolute exemption

Commentary – VAT Reporter ¶63-810(3)

Reduced five per cent rate

Commentary – VAT Reporter ¶63-750(2)

Reduced-rating

Legislation/Regulatory – Dir. 2006/112 art. 103 ; ESC 3.36

Relief

Legislation/Regulatory – SI 1984/746 art. 5, 6, Sch. 2, Grp. 9

Transfer of ownership

Commentary – VAT Reporter ¶10-602
HMRC Guidance – Notice 718

Value of supply

Legislation/Regulatory – Dir. 2006/112 art. 89 ; VATA94 s. 21

Input tax disallowed

Legislation/Regulatory – SI 1992/3222 art. 4

Margin scheme

– see Margin schemes

Meaning

Legislation/Regulatory – SI 1992/3222 art. 2 ; SI 1995/1268 art. 2(1)

Non-supply treatment

Legislation/Regulatory – ESC 3.26 ; SI 1995/958

Second-hand Daimler

Case Law – (1985) 2 BVC 200,209

Supply with transport, place of supply

Legislation/Regulatory – Dir. 2006/112 art. 35