Bad debt refunds

Basic tax point

Civil evasion penalty, apportioning to officer of company

Correcting errors

Disposals of commercial property

Converted buildings – when disposals are zero-rated

Exempt supplies of land/buildings

New buildings – when disposals are zero-rated

Protected buildings – when disposals are zero-rated

Electronically supplied services

E-service, definition

Images, text information, etc.

Music, films, games, etc.

Services which are not e-services

Software and updating

Supplies of goods

Supply of services, definition

Websites, website hosting, etc.

Error correction

Exemption, private tuition

Identifying a taxable person

Input tax

Claiming without an invoice

Pre-registration, recovery


Reclaimed although supplier did not exist

Recovery after de-registration

Recovery by foreign trader

Recovery on building materials used in new dwellings

Recovery on business entertainment

When VAT on purchase of car is recoverable

When vehicle is a motor car

Is there a business

Is there a supply

Option to tax

Disapplied options


Real estate election


Output tax

Anti-forestalling: supplementary charge

When chargeable

Partial exemption

Attributing input tax

Change of use

Simplified de minimis tests

Standard method override

Place of supply of services

Basic rule from January 2010

Exceptions to basic rule

Exceptions to basic rule for B2C services

Where business belongs

Protected buildings

When construction services are zero-rated

When disposals are zero-rated

Recovery of VAT for part-business asset

Reduced-rated mobility aids

Reference to ECJ


Completion of Form VAT 1 – checklist

Correct application form

Errors to be avoided on Form VAT 1

Liability to register – acquisitions (Sch. 3)

Liability to register – distance selling (Sch. 2)

Liability to register – UK taxable supplies (Sch. 1)

Repayment supplement, entitlement


Acquisition of business by group

Construction services

Single or multiple supply

Supplies in course or furtherance of business

Supply of goods or services

Takeaway hot food

Tax point

Transfer of going concern

Tribunal system

Appeal structure

Criteria for appealing to tribunal

When construction services are zero-rated


Protected buildings