Allowable

Appeals

Business assets, private or non-business use

Business entertainment

Generally

Claims for overstated or overpaid VAT

Claims made in accordance with regulations

Correction of errors

Deduction

Acquisition of goods

Adjustment

Capital items

Derogations

– see Derogations

Entitlement

Exceeding amount of VAT due, refund/carry forward

Exempt transactions

Exercise of right, rules governing

Flat-rate farmer

Generally

Goods/services supplied by another taxable person

Imported goods

Imported goods, documents

Invalid invoices

Investment gold

Invoices

New means of transport

No more than once

Old claims: extended time limits

Optional scheme

Proportional

Restrictions

Road fuel purchased by employees, reimbursement by employers

Self-supplies

Time of

Transactions relating to economic activities carried out in another member state

Travel agents

Delayed, repayment supplement

Disallowance

Business entertainment

Consideration not paid

Generally

Goods other than building materials incorporated in buildings

Motor cars

Excess due

Deductions exceeding, refund/carry forward

Generally

Farmers' flat-rate scheme

Gas, electricity, heat or cooling supplied by persons outside the UK, reverse charge

General provisions

Groups of companies

Held over

Incorrect, assessment

Interest awarded by tribunal

Interest payable by commissioners and set-offs

Generally

Transitional provisions

Meaning

Misdeclarations

Motor cars

Disallowance

Generally

Self-supply

Over-declarations of liability, meaning

Provisional Collection of Taxes Act 1968, failure of resolution

Repayment supplement

Returns

Reverse charge services

Security

Set-offs

– see Set-off

Third country traders

Transfer of business as a going concern

Under-declarations of liability, meaning

Withheld