Collectors' items
– see also Second-hand goods scheme
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
Importation of model train, relief from VAT
Case Law –
Pressland. [1996] BVC 2,193
Imported
Absolute exemption
Commentary –
Indirect Tax Reporter ¶63-810(3)
Reduced five per cent rate
Commentary –
Indirect Tax Reporter ¶63-750(2)
Reduced-rating
Relief
Transfer of ownership
Commentary –
Indirect Tax Reporter ¶10-602
Value of supply
Margin scheme
– see Margin schemes
Non-supply treatment
Legislation/Regulatory –
ESC 3.26
;
SI 1995/958
Second-hand Daimler
Case Law –
(1985) 2 BVC 200,209