– see also Accommodation

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


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


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


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