Deposits
Compensation for cancelled hotel reservations
Gas containers, income tax liability
Input tax
Generally
Intended sale of freehold land
Liability to VAT
Non-supplies/outside scope of VAT
Payments received as person making supplies
Refundable: leasing commercial property
Sales of freeholds: exchange of contracts
Tax point
Accommodation
An agreement to make an agreement
Conditional, supplies which never occur
Date of payment
Generally
Gold coin, before exemption removed
Holiday accommodation booking
No-show charges and advance cancellations
Part payments
Place on club's waiting list
Refundable deposit: no actual supply took place
Security
Tax treatment of
Trading receipts