– see also Accommodation

Accommodation expenses, input tax

Case Law – Stormseal (UPVC) Window Co Ltd.; Probelook Ltd. (1990) 5 BVC 543

Cancellation charge

Commentary – Indirect Tax Reporter ¶11-910

Cancellation fees, time of supply

Case Law – Bass plc. [1991] BVC 665

Capital allowances

Commentary – Key Data ¶11-700 ; Key Data ¶11-750

Celebration: exempt right over land

Commentary – Indirect Tax Reporter ¶34-944

Combining or separating businesses

Commentary – Endacott on Furnished Holiday Lettings 6.9

Corporate venturing scheme, excluded activities

Legislation/Regulatory – FA2000 Sch. 15, para. 31

Defined

Commentary – Endacott on Furnished Holiday Lettings 4.5

Enterprise investment scheme

Legislation/Regulatory – ITA2007 s. 197

Enterprise management incentives, excluded activities

Legislation/Regulatory – ITEPA2003 Sch. 5, para. 21

Extension, input tax

Purpose of business

Case Law – Perez & Anor. [1992] BVC 584

Refurbishment and installation of new kitchen in house occupied by proprietor

Case Law – Inn on the Lake. [1993] BVC 591

First year allowances

Case Law – Inland Revenue Commissioners v. Scottish and Newcastle Breweries Limited. [1982] BTC 187

Generally

Commentary – CGT and the Private Residence ¶70-100

Guarantee to keep room available, taxable supply of services

Case Law – Customs and Excise Commissioners v. Bass plc. [1993] BVC 34

Investments in

Commentary – Gaines on Pension Tax 8.9.5

Land reflecting development value

Legislation/Regulatory – TCGA92 Sch. 2, para. 13(4)

Non-residential (SDLT)

Commentary – Endacott on Furnished Holiday Lettings 5.2.3

Outside the scope of VAT, income

Commentary – Indirect Tax Reporter ¶10-600

Registration threshold

Commentary – Indirect Tax Reporter ¶43-075

Single or multiple supply

Conferences, rooms and meals

Commentary – Indirect Tax Reporter ¶15-670

Wedding and reception

Commentary – Indirect Tax Reporter ¶15-670

Standard-rating

Exhibition stand

Commentary – Indirect Tax Reporter ¶34-944

Packed lunches

Commentary – Indirect Tax Reporter ¶20-300

Rooms for meetings

Commentary – Indirect Tax Reporter ¶34-944

Rooms used for supplies of catering

Commentary – Indirect Tax Reporter ¶34-944

Stalls at exhibitions

Commentary – Indirect Tax Reporter ¶34-944

Supply of food to

Case Law – (1983) 1 BVC 1,211

Tour operators' margin scheme

Case Law – Customs and Excise Commissioners v. Madgett & Anor (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97). [1998] BVC 458 ; Madgett & Anor t/a Howden Court Hotel. [1996] BVC 2,159

Trading or investment

Commentary – Endacott on Furnished Holiday Lettings 2.2Endacott on Furnished Holiday Lettings 2.4Endacott on Furnished Holiday Lettings 8.5Endacott on Furnished Holiday Lettings 9.2

Transactions between connected persons

Legislation/Regulatory – FA93 s. 117(1), (5)

Treatment of 24-hour delegate rate for meetings and conferences

Commentary – Indirect Tax Reporter ¶34-944

VAT (separation of businesses)

Commentary – Endacott on Furnished Holiday Lettings 6.9

Venture capital trust relief excluded activities

Legislation/Regulatory – ITA2007 s. 308
HMRC Guidance – VCM3140