Lost, stolen or destroyed goods
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