Accommodation and meals to employees

Acquisition of goods

Administration fee, exempt supply of instalment credit finance

Admission of new partner into partnership

Advertising revenue, free supply of diaries in return

Agents acting in own name, supply of margin scheme goods

Amount

Coach drivers' free meals

Part-exchange

Promotional campaigns

Vouchers, credit and charge cards

Apportionment of, in respect of use or disposal

Bad debt relief

Business gifts

Capital introduced

Capital sums derived from assets

Car dealers

'purchase plus' and MOT vouchers

Books of vouchers sold to

Car sold with free insurance

Card-handling fees

Case law: figure includes VAT

Cash back

Certificate of value

Charges for abortive visits by engineers

Coach tours

Meaning of 'consideration' within European law

Taxable amount received for supply

Compensation

Club subscription paid late

Loss of future management fees

Surrender of handguns

Termination of lease

Connected persons, received by, under avoidance schemes

Contracts

Contributions

Motive for payment irrelevant

Removal and disposal of asbestos

Tenants to trust fund for maintenance services

Trust fund

Conveyance on sale

Contingency principle

Debts etc.

Not ascertainable

Periodical payments

Rate of duty

Separate parts or parcels

Coupons

Credits allowed to concessionaires participating in discount promotions

Credits for auction

Customer's undertaking

Debentures

Decrease

Documentary evidence

Deferred unascertainable consideration, election for treatment of loss

Delivery charges, mail order goods

Deposits, tax point

Determination of nature of payment

Direct link with service

Direct link with supply

Generally

Intention of parties

Legal aid services supplied by local authority

Taxes, duties, levies and charges: part of taxable amount

Transactions amounting to consideration for supply

Transactions not amounting to consideration for supply

Disbursements

Cases

Generally

Discounts

Generally

Tour operator

Doctor's cost-rent payments

Door money collected at massage parlour

Due after time of disposal

Employer provided goods and services

Exact proportionality, concept of

Exceeding £10 million

Expressed in money/foreign currency

Face-value vouchers

Amusement park

Consideration face value or sum actually received

Disregard of consideration for VAT purposes

Generally

Sale of season books entitling purchasers entry to football matches

Fee paid for discount card, nature of consideration received

Feed-in tariffs

Footballers' caps

Foreign currency/exchange transactions

Forex deal

Free meals provided to coach drivers

Generally

Gifts of business assets

Gifts to charities

Golf club members subscribing for shares in company, substance and reality of transaction

Grant of licence, theatre company

Grants

Charities

Network installer under energy advice scheme

Provision of free legal advice

Groundwork trusts

Group relief payment

Groups, transfers within

Health and fitness club

Denial of access to club facilities

Late-paid fees for club membership, consideration for a supply of services (standard-rated)

Non-payment of monthly fee

Hidden

Improvements made to property by occupant

Indemnity payments

Insurance policies

Property lease agreement

Instalment payments

Insurance

Arranging insurance warranty

Payment by insurance broker

Payment of insurance premium

Land transactions

Land transactions, stamp duty land tax

Lease or tack

Rate of duty

Rent not ascertainable

Rent part of

Less than market value, use of stock in trade cars

Litigation proceeds

Loan repayments not a supply

Generally

Security for a bank loan, value of supply cut

Local authorities

Funding

Housing department, statutory responsibilities relating to repair notices

Payments made to leisure trusts

Long-term asset, disposal of

Market value of assets

Meaning

Card handling fee: carve-out of retail price

Consideration expressed in money

Construction Industry Scheme (CIS): gross payment

Contributions to trust fund

European law

Generally

Imposed annual charge

Mandatory charge for services supplied by statutory body

Part-exchange

Supplies of insurance services

Mechanical breakdown insurance premium added to price of car

Minicab firm's contract levy on drivers

Monetary

Non-monetary

Additional commission earned by mail order company agents

Bad debt relief

Commission paid in goods: discounted supplies or payment for services

Free shoots for trader's appellant

Generally

Lease

Part-exchange golf clubs

Replacement videos

Season tickets issued to club's bondholders

Value

Not paid

Disallowance of input tax

Repayment of input tax, bad debt relief

Not wholly consisting of money

Party plan system

Sales of cars by way of part-exchange

Vouchers

Outside scope of VAT

Government grants

Share issues

Share-buy back

Overpayments

Continuous supplies of services

Part disposals

Allowable expenditure

Compulsory acquisitions

Small part disposals

Partnership share, purchase and disposal

Party plan sales

Dating gift

Not wholly in money, hostesses purchasing clothing at discount

Reduced price garments purchased by hostesses

Party plan transactions

Delivery charge, open market value on a sale by retail

Input tax on costs borne by representatives

Passenger levy, for supply

Payments for group relief

Payments made/received

Chartered accountants

Developer under agreement with health authority

Late return of hired videos

Property management company

Restoration of derelict houses

Termination of agreement

Third-party to retailer for dishonoured cheques

Pension schemes

Periodical payments

Duty due

Hire-purchase

Prepayment

Promotion scheme goods supplied on redemption of vouchers

Recalled and improved goods

Reimbursement of staff salaries

Reorganisation of share capital

Repairs carried out under terms of lease giving tenant a rent-free period

Repairs to products covered by extended warranty schemes

Road fund licence

Salary differential for private use of company cars

Sale of business as going concern

Case law on consideration

Sales promotion scheme: voucher and tokens

Series of transactions

Service charge, restaurant

Set-offs: commission

Share exchange partly in form of qualifying corporate bonds

Shares issue

Solicitor's travel expenses

Sponsorship payments received by organisers of award scheme

Subscriptions

Generally

Golf club members at two different rates

Golf club membership and interest-free loans by members

Share issues

Subsidies

Directly linked to price

Generally

Payment received in respect of energy advice given to householders

Subsidies and grants

Donation or consideration for supply

Generally

Government grants outside scope of VAT

Supplies between connected persons, open market value direction

Supplies without consideration (gifts)

Supply of boots

Supply of goods

Supply of services

Supply of services for consideration, definition

Compensation

Free transport

Supply, adjustments to VAT account

Surrender of lease

Theft of goods

Transfers for other property

Trophies presented to footballers at annual dinner

Value

– see also Value of supply

Compulsory interest-free loans, club members

Generally

Value shifting

Value, electronic face-value vouchers

Vehicle taken in part-exchange for replacement vehicle sold under finance agreement

Video tapes on medical matters sent to doctors

Vouchers

Books sold to car dealers

Car dealers 'purchase plus' and MOT vouchers

Consideration not wholly in money

Discount vouchers

Exchangeable for merchandise

Redemption at discount

Salary sacrifice