– see also Stock-in-trade cars

Meaning of 'capital goods'

Case Law – Customs and Excise Commissioners v JDL Ltd. [2002] BVC 201 ; JDL Ltd. [2001] BVC 2,205

Output tax on disposal

Commentary – Indirect Tax Reporter ¶18-570

Private use

Car ceasing to be part of stock

Commentary – Indirect Tax Reporter ¶13-855

Change on market value from 2005

Commentary – Indirect Tax Reporter ¶13-855

Generally

Commentary – Indirect Tax Reporter ¶13-855 ; Indirect Tax Reporter ¶18-570

Motor car, definition

Commentary – Indirect Tax Reporter ¶13-855

Motor dealer, definition

Commentary – Indirect Tax Reporter ¶13-855

Motor manufacturer, definition

Commentary – Indirect Tax Reporter ¶13-855

Qualifying motor car, definition

Commentary – Indirect Tax Reporter ¶13-855

Relative, definition

Commentary – Indirect Tax Reporter ¶13-855

Stock-in-trade, definition

Commentary – Indirect Tax Reporter ¶13-855

Repayment of overpaid VAT

Compound interest

Case Law – FJ Chalke Ltd & Anor v Revenue and Customs Commissioners (VAT Interest Cars Group Litigation). [2010] BVC 573 ; FJ Chalke Ltd & Anor v Revenue and Customs Commissioners. [2009] BVC 486

Three-year cap

Case Law – Anglia Regional Co-operative Society Ltd. [2005] BVC 2,508