Accrued profit

Application

Apportionment

Assignment

Outside scope of VAT

Payments received for non-supplies

Bad debt provisions

Bad debt relief

Generally

Repayment of refund

Block discounting

Capital gains

Capital sum received

Cars

Cash accounting scheme

Exclusion

Generally

Chargeable gains

Conditional-sale terms

Dealers selling goods by hire purchase

Deductibility of charges

Exemption

Finance company and retailer

Generally

Grouping

Instalment credit finance

Non-payment by customer of all amount due, capping

Novated, input tax

Option fee charged by finance house

Recovery of VAT for sales: instalment credit business

Repossessed goods and bad debt relief

Shari'a law compliant arrangements

Supply of goods treatment

Tax point