– see also Stock-in-trade cars

Meaning of 'capital goods'

Output tax on disposal

Private use

Car ceasing to be part of stock

Change on market value from 2005

Generally

Motor car, definition

Motor dealer, definition

Motor manufacturer, definition

Qualifying motor car, definition

Relative, definition

Stock-in-trade, definition

Repayment of overpaid VAT

Compound interest

Three-year cap