– 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)

Relief

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

Transfer of ownership

Commentary – Indirect Tax Reporter ¶10-602

Value of supply

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

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