Accidental

Acquisition of goods

Generally

Limits

Acquisitions from other member states

Agricultural flat-rate scheme

Alleged non-receipt of request

Appeals

Application: Form VAT 7

Assessment

Assessment, validity

Assessments

Assets supplied in UK by overseas persons

Available information

Backdated

Bad debt relief claims

Barristers

Building work

Cancellation of VAT registration

Case law

Capital supplies disregarded

Capping

Cash accounting scheme, accounting for VAT on debts

Certain change in ownership

Cessation of business, deemed supply

Generally

Value of supply

Change in status of supplies

Checklist

Company in liquidation

Case law on de-registration and

De-registration of insolvent persons

Compulsory

Compulsory, ceasing to make taxable supplies

Cross-border shoppers

Acquisitions (Sch. 3)

Minimum registration period

Relevant acquisitions, meaning

Thresholds

Deemed disposal, capital goods scheme

Deemed supply of goods on hand

Agricultural flat-rate scheme

De-grouping

Elected or new commercial buildings

Final return

Generally

No liability if no credit

Supply of stock and fixed assets

Value of supply

Distance selling to the UK (Sch. 2)

Cancellation of voluntary registration

Case law

Generally

Notification to HMRC

Option under law of another member state

Relevant supplies

Thresholds

Effect of

Deemed supply of goods on hand

Dissolved partnership and cash accounting scheme

Generally

Input tax recovery

No further output tax charges

Option to tax

Records, retention

Sale of assets to registered person

VAT on goods only

Electronic services

Electronic services supplied in member states

Electronically-supplied services (Sch. 3B and 3BA)

Entitlement

Failure to notify, penalty

Final return

Formal notice

Future turnover test

General provisions

Generally

Goods on hand

High-value dealers (HVDs)

HMRC must be satisfied

Incorporation by sole trader or partnership or disincorporation

Input tax

Generally

Non-deductible

Input tax claims

Input tax recovery

Bad debt relief

Flowchart

Generally

Services received after de-registration, Form VAT 427

Three-year cap

Insolvency

Intention to trade no longer applies

Intra-EU supplies of transport using UK VAT number

Invoices

Leaving a VAT group

Limit

Acquisitions

Disregarded supplies

Making use of

Supplies from other member states

Taxable supplies

Lump sums, unauthorised payments charge

No retrospective de-registration

Non-established taxable persons

Non-established taxable persons (NETPs) (Sch. 1A)

Notification

Option to tax

Output tax

Generally

No further charges

Overseas suppliers

Overseas traders making UK supplies of goods

Overseas traders selling UK goods (Sch. 3A)

Partially exempt business

Partnership, formation or cessation

Person who is not liable to be registered under this Act

Persons treated as one direction

Post-trading expenditure

Procedure

Registrable under other provisions

Registration following

Registration void ab initio

Request requirement

Retention of records

Seasonal business

Solicitors

Special arrangement with HMRC not taken over automatically

Supplies from other member states

Supplies from other member states, limit

Supplies made outside the UK

Suspension of supplies excluded

Taxable property

Temporary, default surcharge reasonable excuse

Threshold

Acquisitions

Disregarded supplies

Making use of

Supplies from other member states

Taxable supplies

Transfer of business as a going concern

Transfer of business as going concern

Goods-on-hand, output tax liability

Input tax recovery

Transfer to Isle of Man register

UK taxable supplies (Sch. 1)

Union scheme from 2015

Value of stock on hand

VAT-exclusive value

Voluntary (Sch. 1)

Generally

Taxable supplies made, but repayment trader

Taxable supplies made, but under threshold