Capital allowances

Small enterprises

Software and software rights

Deductible expenditure

Employee benefits

Employees, input tax

Generally

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

Plant and machinery allowances

Records

Research and development expenditure

Software

Imported, valuation

Private use of business services

Single or multiple supply

Software, plant and machinery allowances

Supply to eligible bodies

Generally

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