Hotels
Accommodation expenses, input tax
Cancellation charge
Cancellation fees, time of supply
Capital allowances
Celebration: exempt right over land
Combining or separating businesses
Corporate venturing scheme, excluded activities
Defined
Enterprise investment scheme
Enterprise management incentives, excluded activities
Extension, input tax
Purpose of business
Refurbishment and installation of new kitchen in house occupied by proprietor
First year allowances
Generally
Guarantee to keep room available, taxable supply of services
Investments in
Land reflecting development value
Non-residential (SDLT)
Outside the scope of VAT, income
Registration threshold
Single or multiple supply
Conferences, rooms and meals
Wedding and reception
Standard-rating
Exhibition stand
Packed lunches
Rooms for meetings
Rooms used for supplies of catering
Stalls at exhibitions
Supply of food to
Tour operators' margin scheme
Trading or investment
Transactions between connected persons
Treatment of 24-hour delegate rate for meetings and conferences
VAT (separation of businesses)
Venture capital trust relief excluded activities