Accrued profit

Application

Apportionment

Assignment

Outside scope of VAT

Payments received for non-supplies

Assignment of goods to bank or other financial institution

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