Input tax
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
Apportionment
Barn conversion/renovation
Business entertainment
Business/non-business use of supply
Charity
Correct implementation of EU law
Employees domestic accommodation
Fines derived from disciplinary activities
Generally
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
Attribution
Compensation payment made on termination of lease of printing equipment
Development and construction of plots for residential caravan site
Generally
Partially exempt supplies
Refurbishment of site as arts centre by local authority
Urban regeneration partnership scheme
Attribution methods
Blocked
Airline on hotel bills and hire charges
Articles ordinarily incorporated by builders
Cars
Disposals of goods
Entertainment
Equipment leasing and rental
Generally
Landscaping for housing development
Motor cars
Police authority on cars
Purchase of cars by leasing company
Relevant asset
Validity
Breach of regulations, penalty
Brokers and dealers
Builder's block restricting deduction for items of a new dwelling
Business and non-business activities
Apportionment, charity
Generally
Business and non-business usage
Lennartz accounting
Reduction of claim to reflect
Services
Business benefit/business purpose, distinction
Business entertainment
Accommodation for football teams
Apportionment
Block
Buffet meals provided for television programme participators
Canteen meals provided free of charge to business contacts and staff
Cases
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
Generally
Hospitality chalets
Hospitality suite
Hotel accommodation
Law on deductibility or non-deductibility of VAT
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
Generally
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
Generally
Leogem Ltd case
Cars
Blocked
Conversion
Definition of 'motor car'
Delivery charges
Importation for spare parts
Intended use
Leasing
Police authority
Purchase for supply by lease and later by re-sale
Cases on input tax and fraud
Carousel fraud
Evidence that supplies took place
Input tax reclaimed although supplier did not exist
No input tax if supply never takes place
Reasonable grounds to suspect that VAT would go unpaid
Supplies between associated companies
VAT wrongly paid to supplier where reverse charge applied
Whether platinum bars were supplied
Cash accounting scheme
Generally
Payment required
Change of plans
Checklist
Conditions for reclaiming
Generally
Civil fraud
Building work
Fraudulent invoices
Claim
Irrevocable repayments wrongly made of input tax attributable to other years
Quantification and substantiation
Repayment of overpaid output tax
Claims
Against output tax collected
Deadline: what constitutes a claim
High value supplies: invoices
Reduction by reflecting any private use
Timing of purchase
When to claim
Clothing
Computer calculation
Computers for employees
Conditions for reclaiming, checklist
Correct charge to VAT
Credit
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 notes
Credit system
Criminal charges, legal services
Customer's claim
De-registration
Deduction
'person constructing a building'
Accommodation expenses
Acquisition of a portion of the client base of the partnership
Adjustment
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
Entitlement
Exempt supply, de minimis rule
Expenses connected with restructuring
Fees paid
Fictitious supply of goods
Footballers' agents' fees
Fraud
Further claim, preliminary point
Future exempt supplies
Generally
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
Minibuses
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
Supplies made
Tax evasion
Tax inspection
Termination of agreement
Three-year cap
Validity
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
Deposits
Deregistration, VAT relief in respect of services
Disallowance
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
Alternative
Generally
Domestic accommodation for directors
Employee benefits
Canteen facilities
Cars
Computers
Mobile phones
Ordinary clothing
Relocation expenses
Sports facilities
Endowment fund for benefit of university
Entitlement of company
Estimated
Generally
HMRC's approval
Local authorities and similar bodies
Estimated input tax recovery
Evidence
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
Farmhouses
Farmer's divorce
Generally
Flat-rate scheme
Adjustments in respect of stock on hand at withdrawal from scheme
Credit disallowed
Generally
Pre-registration supplies
Flat-rate scheme users
Flowcharts
Reclaimable
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
Cases
Generally
Platinum alloy
General provision
Generally
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
Inputs
Insurance and reinsurance companies
Captives and non-permitted/authorised insurers
Direct attribution
Generally
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
Invoices
Alternative evidence
Generally
High value supplies
Incorrectly showing VAT (extra-statutory concession 3.9)
Reclaiming evidence
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
Generally
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
Cases
Entertaining overseas customer
Entertainment
Recovery on business entertainment: flowchart
Restricted jurisdiction
Management services to overseas subsidiaries
Manner of claim for deduction of tax
Meaning
Misdeclaration
Missing trader fraud
Missing trader intra-Community (MTIC) fraud
Mobile phones for employees
Motor cars
Accessories
Agreement with British Vehicle Rental and Leasing Association
Apportionments
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
Generally
Government departments
Group registration
Health authorities
Leased or hired
Local authorities
Meaning
Police authorities
Purchases
Qualifying car
Recovery
Repairs and maintenance
Research and development cars
Restricted input tax to scale charge, comparison
Self-drive hire
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
Non-deductible
Generally
Holding companies deducting input tax
Solicitors
Use to which supplies are put
Non-deductible on supplies of goods, exemption
Novated HP agreement
Overstated/understated, penalty
Partial exemption
Agreement of method
Annual adjustment calculation
Changes of use
Concept of attribution rules
De minimis limit
Generally
Imposition of method
Legislation
New framework, HMRC
Non-supply activities
Overview of rules
Residual input tax
Self-supplies
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
Generally
Personalised number plates
Post-de-registration
Post-deregistration relief
Post-registration supplies
Post-trading expenditure
Pre-incorporation supplies
Pre-incorporation supplies received by companies
Pre-registration
Relief
Supplies
Pre-registration supplies
Flat-rate scheme
Generally
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
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
Reclaiming
Alternative evidence
Attribution of input tax
Calculation
Checklist
Documentary evidence
Exemption wrongly applied to Royal Mail's service
Export of goods
Failure to claim
Generally
Holding companies
Legal services and insurance claims
Requirement to hold evidence
Round sum subsistence allowances for employees
Transfer of business as going concern
Used for making taxable supplies
Recoverability
Recovery
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
De-registration
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
Generally
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
Non-monetary financial services
Off-street car parking charges
Option to tax
Partial exemption
Pension funds
Pre-registration supplies
Property transactions
Public telephones
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
Solicitors
Speculative developers
Supplies made outside UK
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
Generally
Refusal, Customs' failure to properly serve documents and witness statements
Repayment
Aborted project
Commissioners withholding pending criminal investigations
Crown set-off
Time limit
Repayment, bad debt relief
Repayments
Do-it-yourself builders
Non-UK traders
UK traders by other EU member states
Residual
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
Subcontractors
Vans and lorries: private use
Self-billing
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
Generally
Sham transactions
Computer software
Genuine trade in golf clubs
Shares issue
'supply of services'
Generally
Solicitors Indemnity Fund contributions
Sponsorship
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
Generally
Recovery
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
