– see also Acceptance of property in satisfaction of tax; Conditionally exempt transfers; Gifts for national purposes

Accounting for VAT

Legislation/Regulatory – FA99 s. 21

Cultural services

– see Cultural services

Disclosure of information

Generally

Legislation/Regulatory – PSA93 s. 158

Unauthorised

Legislation/Regulatory – SSAA92 Sch. 4

EVAT system, unavailability

Commentary – VAT Reporter ¶55-210

Exemption from tax

Commentary – Tax Reporter ¶646-100

Freedom of Information Act 2000

Commentary – Tax Reporter ¶193-260

Health service bodies

Generally

Legislation/Regulatory – VATA94 s. 41(7)

Repayments of VAT

Legislation/Regulatory – FA2013 s. 191

Information held by

– see Information held by public authorities

Meaning

Legislation/Regulatory – GRAA2000 s. 21(3) ; VATA94 s. 41(6)-(8)

Motor cars, input tax claims

Commentary – VAT Reporter ¶19-073

Registration

Commentary – VAT Reporter ¶44-150

Supplies between departments

Registration

Commentary – VAT Reporter ¶44-150

Treatment

Commentary – VAT Reporter ¶54-000

Supplies of goods or services

Legislation/Regulatory – GRAA2000 s. 21 ; VATA94 s. 41(3)-(5)

Taxable supplies, treatment

Commentary – VAT Reporter ¶54-000

Treasury direction

Business activities

Commentary – VAT Reporter ¶54-000

Registration

Commentary – VAT Reporter ¶44-150

Value added tax

Commentary – Essential Tax Companion ¶71700