Aborted projects

Absence of purchase invoices

Accountants engaged by financial institutions to carry out strategic review

Accountants' fee paid by taxpayer

Adjustment of deduction

Capital goods

Supply of land

Theft of goods

Allowance even if invoices deliberately destroyed

Alternative evidence

Anti-abuse, Portuguese law compatible with EU law

Appeal allowed and case remitted for reconsideration to differently constituted tribunal


Barn conversion/renovation

Business entertainment

Business/non-business use of supply


Correct implementation of EU law

Employees domestic accommodation

Fines derived from disciplinary activities


Granting of lease where sale of freehold intended

Hot rod racing

Improvements to farm properties

Local authority, hiring of exhibition halls

Membership subscription

Restoration of lighthouse

Apportionment method

Business and non-business supplies

Taxable and non-taxable supplies

Tribunal's jurisdiction to review

Apportionment of tax

Articles ordinarily incorporated by builders


Compensation payment made on termination of lease of printing equipment

Development and construction of plots for residential caravan site


Partially exempt supplies

Refurbishment of site as arts centre by local authority

Urban regeneration partnership scheme

Attribution methods


Airline on hotel bills and hire charges

Articles ordinarily incorporated by builders


Disposals of goods



Landscaping for housing development

Motor cars

Police authority on cars

Purchase of cars by leasing company


Breach of regulations, penalty

Builder's block restricting deduction for items of a new dwelling

Business and non-business activities

Apportionment, charity


Business and non-business usage

Lennartz accounting


Business benefit/business purpose, distinction

Business entertainment

Accommodation for football teams



Buffet meals provided for television programme participators

Canteen meals provided free of charge to business contacts and staff


Corporate hospitality

Corresponding charge to output tax

Debentures entitling appellant to seats at Wimbledon

Dinner dance for employees

Entertainment of staff plus guests and partners

Exclusion of right to deduct, proportionality

Exhibition organiser

Film premiere party

Food and drink supplied to actors at Elizabethan banquets


Hospitality chalets

Hospitality suite

Hotel accommodation

Meals and hotel accommodation

Meals and refreshments included in conference programme

Meals/light refreshments supplied to lecturers

Overseas customers

Promotional events organised by motor distributor

Recovery: flowchart

Sponsorship of conference receptions

Staff parties, team building exercises and staff outings

Business purpose test


Business use

Business, activities constituting

Animal welfare charity

Horse breeding

Yacht chartering

Capital goods

Adjustment of deduction

Re-allocation from partly private to wholly business use

Capital goods scheme

Capital items

Carousel fraud

Leogem Ltd case




Definition of 'motor car'

Delivery charges

Importation for spare parts

Intended use


Police authority

Purchase for supply by lease and later by re-sale

Cases on input tax and fraud

Evidence that supplies took place

No input tax if without supply

Supplies between associated companies

Whether platinum bars were supplied

Cash accounting scheme

Payment required

Change of plans


Conditions for reclaiming

Civil fraud

Building work

Fraudulent invoices


Irrevocable repayments wrongly made of input tax attributable to other years

Quantification and substantiation

Repayment of overpaid output tax


Against output tax collected

Deadline: what constitutes a claim

Timing of purchase

When to claim


Computer calculation

Computers for employees

Conditions for reclaiming, checklist

Correct charge to VAT


– see also Credit for input tax

Against output tax as business expense

Airline on refreshment vouchers issued to delayed passengers

Interim payment pending ECJ ruling

Machinery and equipment following re-registration

Raising capital, partnership

Restriction, exercise of best judgment

Self-supply of stationery

Supplies made outside the UK

Supply of machine by taxable person

Three-year cap

Training services

Credit system

Criminal charges, legal services

Customer's claim



– see also Credit for input tax

'person constructing a building'

Accommodation expenses

Acquisition of a portion of the client base of the partnership


Adjustment of deduction where taxable transaction is not carried out

Alterations to listed barn, self-supply

Building partly used for private purposes

Canteen meals provided free of charge to business contacts and staff

Car hire charges

Carousel fraud

Certain categories of goods and services

Certain items on supply of a new dwelling

Conditions of exercise

Construction of certain structures, meaning of 'building'

Construction of flats

Construction of mixed-use building, equal treatment under European law

Contribution of client base free of charge to a new partnership

Copy invoices, acceptance in member states

Costs of share transactions

Decisions by HMRC refusing appellant's claims on the grounds that transactions connected with fraud

Defrauded purchaser of non-existent goods

Delivery of goods

Dissolution of a partnership


Exempt supply, de minimis rule

Expenses connected with restructuring

Fees paid

Fictitious supply of goods

Footballers' agents' fees


Further claim, preliminary point

Future exempt supplies


Group exit schemes

Holding companies

Intra-Community acquisitions

Investment work

Leasing of car in another member state, self-supply charge on own consumption

Leasing or letting of immovable property, option to tax

Limitation contrary to directive provisions

Major reconstruction of building


Mixed use goods and services

MTIC fraud

Non-existent supplies

Overhead expenditure attributable to goods purchased from inside/outside the EU

Payment for reverse surrender of lease

Payments made on account

Pension fund

Pre-trading expenditure

Professional fees, takeover bid

Promotion of tourism

Property developer, agent for freeholder or principal in own right

Purchase of future title to premises

Purchase of paper by advertising agency

Purchase tax paid goods

Refurbishment of flat on company premises occupied by director

Refusal to allow deduction

Refusal to allow, compatibility of national provisions with EU law

Renovation of properties

Rent and charges on premises where economic activity ceased

Rent-free building made available to employee as residence

Repair work following surrender of lease

Repairs to car

Requirement to keep accounts in sufficient detail

Resale of second-hand goods purchased from individuals

Restriction and subsidies

Right to appeal

Right to, solely because VAT mentioned on invoice

Sales of phonecards

Securing of postmastership and income from associated retail outlet

Self-billing invoices, unregistered suppliers

Service charges

Staff expenditure where contract of employment with another taxable person

Supplier lacking necessary resources to make supplies

Supplies in course of business

– see Business

Supplies made

Tax evasion

Tax inspection

Termination of agreement

Three-year cap


Warden call system in sheltered housing development

Withdrawal of right to opt for taxation of lettings of immovable property

Deduction adjustment

Deduction, failure of member state to fulfil obligations

Acquisition of vehicles used exclusively for driving instruction

Diesel used as fuel for vehicles purchased where no VAT deductible

Employer on allowance paid to employees for business use of private vehicle

Limitation on subsidies

Refund of excess VAT by issue of government bonds

Deemed supply

Denial of repayment due to MTIC fraud

Denial of right to deduct, appellant's transactions connected to fraud

Deposit accounts incurred by bank, deductibility of


Deregistration, VAT relief in respect of services


Built-in wardrobes incorporated in new houses

Computer equipment purchased for leasing to group company

Deposit held by commissioners pending appeal

Importation of machine

MTIC fraud

Non-payment of supplier

Distribution of free educational prospectuses

Documentary evidence



Domestic accommodation for directors

Employee benefits

Canteen facilities



Mobile phones

Ordinary clothing

Relocation expenses

Sports facilities

Endowment fund for benefit of university

Entitlement of company



Local authorities and similar bodies

Estimated input tax recovery


Addressee person other than taxpayer

Failure to provide

Falsified/invalid invoices

Imported raw materials

Improper conduct on part of issuer of invoice

Invoices lost

Irregularities in invoices

No supporting invoice

Requirement to hold invoice

Validity of invoices

Evidence for recovery

Exempt banking services

Exports and dispatches


Farmer's divorce


Flat-rate scheme

Adjustments in respect of stock on hand at withdrawal from scheme

Credit disallowed


Pre-registration supplies

Flat-rate scheme users



Recovery after de-registration

Recovery by foreign trader

Recovery on building materials used in new dwellings

Recovery on business entertainment

Fraudulent evasion of VAT

Fraudulent supplies

Carousel fraud



Platinum alloy

General provision


Groundwork trusts

HMRC toolkit

Hotel, installation of new kitchen and refurbishment/extension of house occupied by proprietor

Importation by taxable person

Imported goods

Improperly charged VAT is irrecoverable

Inhibited, tribunal's jurisdiction to compel commissioners to repay


Insurance and reinsurance companies

Captives and non-permitted/authorised insurers

Direct attribution


Residual input tax

Sale of business

Intending traders

International services

Investment activity of university was not an economic activity and was outside the scope of VAT

Investment and unit trusts

Investment managers


Alternative evidence


Incorrectly showing VAT (extra-statutory concession 3.9)

Valid, HMRC's discretion

Late claim for VAT incurred

Late claims, capped

Late payment and clawback

Legal services and fees

Accountant's fee under tripartite agreement

Advisory services in course of arbitration

Business/non-business use of supply

Criminal charges

Defendants' costs

Direct and immediate link

Farmer's divorce

Finance provider's fees paid by borrower


Insurance claims

Investor relations expenses

Landlord's fees paid by tenant

Litigation by pension fund

Management buy-out

Merger of pension fund

Motor insurance cover

Raising share capital

Serious allegations

Solicitor's fee note

Solicitors' services in connection with corporate restructuring exercise

Unsuccessful party in dispute

Legal services in insurance claims

Lennartz accounting

Luxury, amusement or entertainment

Blocked recovery on entertainment


Entertaining overseas customer


Recovery on business entertainment: flowchart

Restricted jurisdiction

Management services to overseas subsidiaries

Manner of claim for deduction of tax



Missing trader fraud

Missing trader intra-Community (MTIC) fraud

Mobile phones for employees

Motor cars


Agreement with British Vehicle Rental and Leasing Association


Blocked input tax

Bought for sale and lease-back

Car-derived vans

Change in use

Charges made to employees for private use

Combination vans

Double cab pick-ups

Employee benefits

Exclusively for business purposes


Government departments

Group registration

Health authorities

Leased or hired

Local authorities


Police authorities


Qualifying car


Repairs and maintenance

Research and development cars

Restricted input tax to scale charge, comparison

Self-drive hire


– see Self-supplies

Stock-in-trade cars

Vehicle designed initially as car

Vehicles that are not motor car

Vehicles treated/not treated as cars

When VAT on purchase of car is recoverable: flowchart

Wholly used for business purposes

Movement of listed structure

MTIC appeals

Non or slow payment of suppliers



Holding companies deducting input tax


– see Solicitors

Use to which supplies are put

Non-deductible on supplies of goods, exemption

Novated HP agreement

Overstated/understated, penalty

Partial exemption

– see also Partial exemption

Agreement of method

Annual adjustment calculation

Changes of use

Concept of attribution rules

De minimis limit


Imposition of method


New framework, HMRC

Non-supply activities

Overview of rules

Residual input tax


Special method, override and use of

Standard method

Transfers on death

Use of method

Partially exempt supplies

Partnership, cost of raising capital

Pension schemes

Defined Benefit scheme

Defined Contribution scheme

Personalised number plates

Post-deregistration relief

Post-registration supplies

Post-trading expenditure

Pre-incorporation supplies

Pre-incorporation supplies received by companies




Pre-registration supplies

Flat-rate scheme


Private use of business service

Professional services for purpose of administering pension fund

Purchased of SEPE units

Purchased of units

Purchased supplies

Purchases of televisions

Transactions connected to fraudulent loss of tax

Recipient of supply

– see also Recipients of supply

Accountant's professional advice

Estate agency services

Estate agents' and solicitors' fees

Loyalty rewards schemes

Rent guarantee payments

Solicitors' services

Solicitors, lease granted to nominee of partnership


Alternative evidence

Attribution of input tax


Documentary evidence

Exemption wrongly applied to Royal Mail's service

Export of goods

Holding companies

Legal services and insurance claims

Requirement to hold evidence

Used for making taxable supplies



Alternative evidence

Building materials used in new dwellings: flowchart

Business entertainment: flowchart

Car leasing

Charities on overheads

Conduct involving dishonesty

Costs incurred on sale of heritable property

Cross-border transactions


Documentary evidence

Due diligence advice using labour supplied by third party

Estate agent's fees

Failure to claim in correct accounting period

Financial investments

Foreign currency transactions


Imported goods

Input tax incurred pre-opting to tax

Insured car repairs

International services

Luxury, amusement or entertainment

Monetary financial services

Motor cars

Motor repairs carried out under MBI cover

Option to tax

Partial exemption

Pre-registration supplies

Purchase of car: flowchart

Qualifying car

Racehorse owners

Recipient of supply

Refurbishment costs

Road fuel bought by employee (approved mileage allowance payments (AMAPs))

Road, bridge and tunnel tolls

School private fund

Share issues


Taxable persons not established in EU involved in insurance/financial transactions

Tenant on VAT charged by landlord's adviser

Three-year cap

Transfer of going concern costs

Transfer of going concerns and VAT groups, no self-supply

Unregistered bodies

Without an invoice

Recovery be permitted by supplier where services incorrectly treated

Reduction, recipient of cash back

Refurbishment of building, pre-option to tax

Disallowance conflicting with Community law


Refusal, Customs' failure to properly serve documents and witness statements

Relevant asset


Aborted project

Commissioners withholding pending criminal investigations

Crown set-off

Time limit

Repayment, bad debt relief


Do-it-yourself builders

Non-UK traders


Right to deduct

Failure to comply with formal but not substantive requirements

Intra-Community acquisition of goods

Liability for acquisition tax

Right to exemption with credit

Road fuel

Avoiding fuel scale charges

Business/private use

Employee buying (approved mileage allowance payments (AMAPs))

Employee reimbursements

Employees buying fuel for own car – road fuel element

Employees purchasing

Employees' allowances

Employees' private/business use

Fuel scale charge

Laundered rebated fuel

No reclaim: concession

Purchase for certain vehicles irrespective of purpose for which used

Reimbursement of employee's costs


Vans and lorries: private use


Self-supplies, capital items, groups of companies

Selling asset with intended mixed business and private use

Serious misdeclaration penalty

Claim made in wrong period

Estimation system changed


Sham transactions

Computer software

Genuine trade in golf clubs

Shares issue

'supply of services'


Solicitors Indemnity Fund contributions


Stock losses

Substantiation and quantification of claim

Supplies obtained by employees

Supply, acquisition or importation

Taxable person requirement

Taxpayer company in financial difficulties

Taxpayer received something of value from accountants to be used for business purposes in return for payment

Transfer of business as a going concern

Original business insolvent

Purchase of quarries

Sale of stock

Transfer of business as going concern



Tripartite agreement entered into by respondent

Tripartite agreement entered into by taxpayer, financial institutions and accountants

UK management company providing management services to overseas subsidiaries

Underclaimed, capped

Used or to be used, meaning

VAT incurred relating to supplies that are outside the scope of VAT

Vehicles adapted for disabled persons

Viability studies and obtaining finance