Acquisition under licence

Capital allowances

Small enterprises

Software and software rights

Deductible expenditure

Deemed to be plant and machinery


Distinction between revenue and capital expenditure

Employee benefits

Employees, input tax


Handicapped person, single or multiple supply

Hard disc information, search and seizure

Importation with tableware, VAT liability

Input tax, carousel fraud

Insignificant private use

Intangible fixed assets

Intangible fixed assets, excluded

Joint and several liability for unpaid VAT of another trader

Laptops in schools

Medical or surgical equipment, determination

Medical treatment of handicapped persons

Outright ownership

Plant and machinery allowances


Research and development expenditure


Imported, valuation

Private use of business services

Single or multiple supply

Software, plant and machinery allowances

Supply to eligible bodies


Repair or maintenance

Supply to hospitals, 'medical or scientific equipment'

Systems, meaning of designed solely for use by handicapped person

Transfer of used assets

Use of