Application of treatment or process to goods of another

Cessation of business

De-grouping

Generally

Value of supply

Cessation of business, stock held

De-registration

Capital goods scheme, final adjustment

Goods on hand

Generally

Gift of business assets

Exceptions

Generally

Interaction of taxes

Goods on hand, de-registration

Goods or services

Goods sold by third party

Heat

Land

Leasing transactions

Output tax

Power

Private use of business assets

Private use of business services

Private use of goods

Recovery of VAT, pre-registration supplies

Reduced-rated supplies

Refrigeration

Self-supply

Goods

Services

Value of unsaleable stock held at de-registration

Ventilation

Water