Assignment of goods to bank or other financial institution

Legislation/Regulatory – SI 1995/1268 art. 5(4)

Assignment, outside scope of VAT

Commentary – Indirect Tax Reporter ¶53-650

Bad debt relief

Generally

Commentary – Indirect Tax Reporter ¶18-951
Legislation/Regulatory – BB 19/2001 ; SI 1995/2518 reg. 170, 170A

Repayment of refund

Legislation/Regulatory – SI 1995/2518 reg. 171

Cash accounting scheme

Legislation/Regulatory – SI 1995/2518 reg. 58(2)

Cash accounting scheme, exclusion

Commentary – Indirect Tax Reporter ¶55-480
HMRC Guidance – Notice 731

Exemption

Commentary – Indirect Tax Reporter ¶53-775

Generally

Commentary – Indirect Tax Reporter ¶40-200(26)
HMRC Guidance – Notice 718

Instalment credit finance

– see Finance and financial services

Instalment payments, method of apportionment

Case Law – Abbey National plc v Customs and Excise Commissioners. [2005] BVC 348

Non-payment, bad debt relief

Case Law – Abbey National plc. [2003] BVC 2,626