Flowcharts
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
EU sales list, submission
Frequency
Requirement
Exemption, private tuition
Identifying a taxable person
Imported services – accounting for VAT
Input tax
Claiming without an invoice
Pre-registration, recovery
Reclaimable
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
Intrastat
Goods entering the UK
Goods leaving the UK
Is there a business
Is there a supply
Non-EU businesses reclaiming UK VAT
Option to tax
Disapplied options
Procedure
Real estate election
Revoking
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
Registration
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
Self-supplies
Acquisition of business by group
Construction services
Selling goods to other member states
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
Unjust enrichment
When construction services are zero-rated
Generally
Protected buildings