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

– 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 notes

Credit system

Criminal charges, legal services

Customer's claim

De-registration

Deduction

– see also Credit for input tax

'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

– see 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

– 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

Non-deductible

Generally

Holding companies deducting input tax

Solicitors

– 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

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

– 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

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