Compensation for cancelled hotel reservations

Gas containers, income tax liability

Generally

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

Trading receipts