Capital items

Commentary – Indirect Tax Reporter ¶19-880 ; Indirect Tax Reporter ¶19-886

Disposal by local authority or similar public body

Commentary – Indirect Tax Reporter ¶51-540

Goods in foreign or international transit, non-taxable insurance contracts

Legislation/Regulatory – FA94 Sch. 7A, para. 12

Losses

Commentary – Indirect Tax Reporter ¶7-025
Case Law – Sharkey (H.M. Inspector of Taxes) v. Wernher

Meaning of supply

Commentary – Indirect Tax Reporter ¶10-045

No supply

Commentary – Indirect Tax Reporter ¶10-000

Output tax

Commentary – Indirect Tax Reporter ¶18-050

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Sales of stolen goods

Commentary – Indirect Tax Reporter ¶18-070

VAT liability

Commentary – Indirect Tax Reporter ¶53-900