– see also Official Publications listing on p. 4,201

Acquisitions

Commentary – Indirect Tax Reporter ¶64-300

Adjudicators

Commentary – Indirect Tax Reporter ¶61-105

Administration of VAT

Commentary – Indirect Tax Reporter ¶3-500

Amusement machines

Commentary – Indirect Tax Reporter ¶18-560

Annual accounting scheme

Commentary – Indirect Tax Reporter ¶55-300

Appeals

Generally

Commentary – Indirect Tax Reporter ¶61-300

Reviews and appeals for indirect tax

Commentary – Indirect Tax Reporter ¶61-385

Time limit

Commentary – Indirect Tax Reporter ¶61-440

To the tribunal

Commentary – Indirect Tax Reporter ¶61-305

Assessments

Commentary – Indirect Tax Reporter ¶58-000

Auctions

Commentary – Indirect Tax Reporter ¶48-755 ; Indirect Tax Reporter ¶50-470

Authenticated receipts

Commentary – Indirect Tax Reporter ¶55-800

Bad debt refund for HP goods

Commentary – Indirect Tax Reporter ¶18-951

Bad debts

Commentary – Indirect Tax Reporter ¶18-900

Betting, gaming and lotteries

Commentary – Indirect Tax Reporter ¶27-300
Case Law – GRAHAM v. GREEN (H.M. INSPECTOR OF TAXES).

Booking fees

Commentary – Indirect Tax Reporter ¶11-910

Briefs

Commentary – Indirect Tax Reporter ¶4-703

Business purpose test

Commentary – Indirect Tax Reporter ¶19-020

Capital goods scheme

Commentary – Indirect Tax Reporter ¶19-800

Caravans and houseboats

Commentary – Indirect Tax Reporter ¶22-775

Carousel fraud

Commentary – Indirect Tax Reporter ¶60-620

Cars

Commentary – Indirect Tax Reporter ¶19-072

Change in standard VAT rate

Commentary – Indirect Tax Reporter ¶18-014

Charities

Exports

Commentary – Indirect Tax Reporter ¶50-485

Meaning of eligible body

Commentary – Indirect Tax Reporter ¶50-505

Medicinal products and research substances

Commentary – Indirect Tax Reporter ¶50-600

Relief for donations

Commentary – Indirect Tax Reporter ¶50-475

Zero-rating certificates

Commentary – Indirect Tax Reporter ¶50-590

Charities and the disabled

Commentary – Indirect Tax Reporter ¶50-000

Civil evasion

Commentary – Indirect Tax Reporter ¶59-750

Civil penalties

Commentary – Indirect Tax Reporter ¶59-600
HMRC Guidance – CH90000

Compensation

Commentary – Indirect Tax Reporter ¶11-600

Compliance

Commentary – Indirect Tax Reporter ¶59-522
HMRC Guidance – CH208000 ; CH21620 ; CH253000 ; CH254540 ; CH90000
Case Law – Meditor Capital Management Ltd v Feighan (HMIT)

Compliance visits

Commentary – Indirect Tax Reporter ¶59-524

Compounding

Commentary – Indirect Tax Reporter ¶60-835

Computer invoicing

Commentary – Indirect Tax Reporter ¶56-500

Consideration

Commentary – Indirect Tax Reporter ¶10-985

Construction, land and property

Commentary – Indirect Tax Reporter ¶35-000
HMRC Guidance – Notice 742a

Conversion of premises to different residential use

Commentary – Indirect Tax Reporter ¶33-952

Corporate purchasing cards

Commentary – Indirect Tax Reporter ¶11-310

Cultural exemption for eligible bodies

Commentary – Indirect Tax Reporter ¶50-910

De-registration

Commentary – Indirect Tax Reporter ¶43-920

Default surcharge

Commentary – Indirect Tax Reporter ¶60-450

Deposits

Commentary – Indirect Tax Reporter ¶11-780

Disbursements

Commentary – Indirect Tax Reporter ¶11-245

Discounts

Commentary – Indirect Tax Reporter ¶11-340

Disputes with HMRC

Commentary – Indirect Tax Reporter ¶61-000

Distraint

Commentary – Indirect Tax Reporter ¶58-640

Do-it-yourself builders and converters

Commentary – Indirect Tax Reporter ¶38-000

Electronic invoicing

Commentary – Indirect Tax Reporter ¶56-450

Energy saving heating equipment

Commentary – Indirect Tax Reporter ¶32-030

Energy-saving materials

Commentary – Indirect Tax Reporter ¶32-005

Error correction

Commentary – Indirect Tax Reporter ¶55-248

Exemption for welfare services

Commentary – Indirect Tax Reporter ¶50-815

Export of goods

Charities

Commentary – Indirect Tax Reporter ¶50-485

Generally

Commentary – Indirect Tax Reporter ¶63-000

Sailaway boat scheme (SBS)

Commentary – Indirect Tax Reporter ¶63-080

Extra-statutory concessions

– see Extra-statutory concessions

Finance and insurance

Commentary – Indirect Tax Reporter ¶40-000

Fuel and power

Commentary – Indirect Tax Reporter ¶32-250

Fund-raising events

Commentary – Indirect Tax Reporter ¶50-870

Goods or services

Commentary – Indirect Tax Reporter ¶10-457

Goods sold in satisfaction of debt

Commentary – Indirect Tax Reporter ¶56-090

Having force of law

Generally

Commentary – Indirect Tax Reporter ¶2-000

Retail schemes

Commentary – Indirect Tax Reporter ¶2-000

Second-hand goods scheme

Commentary – Indirect Tax Reporter ¶2-000

Tour operators' margin scheme

Commentary – Indirect Tax Reporter ¶2-000

Values not expressed in sterling

Commentary – Indirect Tax Reporter ¶2-000

HMRC manuals

– see HM Revenue and Customs (HMRC)

Holiday caravans

Commentary – Indirect Tax Reporter ¶32-550

Illegal supplies

Commentary – Indirect Tax Reporter ¶10-045

Import of goods

By post

Commentary – Indirect Tax Reporter ¶63-735

Generally

Commentary – Indirect Tax Reporter ¶63-710

Information sheets

Commentary – Indirect Tax Reporter ¶4-709

Input tax

Commentary – Indirect Tax Reporter ¶19-000

Insolvency

Commentary – Indirect Tax Reporter ¶55-442

Interest charges

Commentary – Indirect Tax Reporter ¶60-630

International services

Commentary – Indirect Tax Reporter ¶65-510 ; Indirect Tax Reporter ¶65-640

Interpretation

Commentary – Indirect Tax Reporter ¶4-575

Intrastat

Commentary – Indirect Tax Reporter ¶64-600

Investigations

Commentary – Indirect Tax Reporter ¶60-026

Invoices

Cash-and-carry wholesalers

Commentary – Indirect Tax Reporter ¶56-100

Computer

Commentary – Indirect Tax Reporter ¶56-500

Electronic

Commentary – Indirect Tax Reporter ¶56-450

Generally

Commentary – Indirect Tax Reporter ¶55-800

Less detailed

Commentary – Indirect Tax Reporter ¶55-900

Pro-forma

Commentary – Indirect Tax Reporter ¶56-300

Judicial review

Commentary – Indirect Tax Reporter ¶62-900

Land, construction and property

Commentary – Indirect Tax Reporter ¶33-000

Legal professional privilege

Commentary – Indirect Tax Reporter ¶59-517
HMRC Guidance – CH23360

Lennartz accounting

Commentary – Indirect Tax Reporter ¶19-042

Less detailed invoices

Retailer's invoices

Commentary – Indirect Tax Reporter ¶55-900

Simplified invoices

Commentary – Indirect Tax Reporter ¶55-900

Letting facilities for sport and physical recreation

Commentary – Indirect Tax Reporter ¶34-940

Lifeboats

Commentary – Indirect Tax Reporter ¶50-330

Making tax digital (MTD)

Commentary – Indirect Tax Reporter ¶55-030

Management charges

Commentary – Indirect Tax Reporter ¶10-840

Medicinal products and research substances

Commentary – Indirect Tax Reporter ¶50-600

Misdeclaration penalty

Commentary – Indirect Tax Reporter ¶60-030 ; Indirect Tax Reporter ¶60-060

Money laundering

Commentary – Indirect Tax Reporter ¶60-870

Motor cars

Commentary – Indirect Tax Reporter ¶18-570

Motor expenses

Commentary – Indirect Tax Reporter ¶18-320

MTIC fraud

Commentary – Indirect Tax Reporter ¶59-026

Naming and shaming

Commentary – Indirect Tax Reporter ¶59-620

New means of transport

Commentary – Indirect Tax Reporter ¶64-380

Notice 749, para. 7, delegated legislation

Case Law – Haringey Borough Council (No. 3). [1995] BVC 1,138

Office holders

Commentary – Indirect Tax Reporter ¶10-640 ; Indirect Tax Reporter ¶53-087

Option to tax

Commentary – Indirect Tax Reporter ¶35-001 ; Indirect Tax Reporter ¶50-300
HMRC Guidance – Notice 742a

Parking

Commentary – Indirect Tax Reporter ¶34-924

Partial exemption

Annual adjustment

Commentary – Indirect Tax Reporter ¶19-520

Attribution

Commentary – Indirect Tax Reporter ¶19-450

Attribution and credit notes

Commentary – Indirect Tax Reporter ¶19-456

Attribution and going concerns

Commentary – Indirect Tax Reporter ¶19-453

Changes in intention of use

Commentary – Indirect Tax Reporter ¶19-550

De minimis

Commentary – Indirect Tax Reporter ¶19-430

Groups

Commentary – Indirect Tax Reporter ¶19-630

Land/property

Commentary – Indirect Tax Reporter ¶19-451

Newly partially-exempt businesses

Commentary – Indirect Tax Reporter ¶19-463 ; Indirect Tax Reporter ¶19-464

Override of special method

Commentary – Indirect Tax Reporter ¶19-517

Override of standard method of attributing VAT

Commentary – Indirect Tax Reporter ¶19-470

Recovery of input tax attributable to foreign and specified supplies

Commentary – Indirect Tax Reporter ¶19-680

Recovery of input tax relating to share transactions

Commentary – Indirect Tax Reporter ¶19-452

Retrospective approval of special method

Commentary – Indirect Tax Reporter ¶19-485

Special methods

Commentary – Indirect Tax Reporter ¶19-480

Standard method

Commentary – Indirect Tax Reporter ¶19-459

Payment of VAT

Commentary – Indirect Tax Reporter ¶55-400

Payment of VAT pending the outcome

Commentary – Indirect Tax Reporter ¶62-230

Payments on account

Commentary – Indirect Tax Reporter ¶55-410

Penalties

Inaccuracies

Commentary – Indirect Tax Reporter ¶60-000

Late notification

Commentary – Indirect Tax Reporter ¶60-481

Not providing information

Commentary – Indirect Tax Reporter ¶59-528

Place of supply

Generally

Commentary – Indirect Tax Reporter ¶13-350
HMRC Guidance – Notice 741a

Services supplied where performed

Commentary – Indirect Tax Reporter ¶13-540

Postal services

Commentary – Indirect Tax Reporter ¶27-200

Press notices

Commentary – Indirect Tax Reporter ¶4-706

Pro-forma invoices

Commentary – Indirect Tax Reporter ¶56-300

Protected buildings

Commentary – Indirect Tax Reporter ¶34-225

Publicly funded research

Commentary – Indirect Tax Reporter ¶10-815

Purpose

Commentary – Indirect Tax Reporter ¶4-200

Reasonable excuse

Commentary – Indirect Tax Reporter ¶59-665

Record-keeping

Commentary – Indirect Tax Reporter ¶4-620

Records and accounts

Commentary – Indirect Tax Reporter ¶60-580

Reduced value rule

Commentary – Indirect Tax Reporter ¶14-650

Refunds of VAT

Abortive transactions

Commentary – Indirect Tax Reporter ¶66-030

EU persons

Commentary – Indirect Tax Reporter ¶66-030

Foreign VAT

Commentary – Indirect Tax Reporter ¶66-010 ; Indirect Tax Reporter ¶66-020

Non-EU persons

Commentary – Indirect Tax Reporter ¶66-500

Reliefs

Fuel and power

Commentary – Indirect Tax Reporter ¶50-310

People with disabilities

Commentary – Indirect Tax Reporter ¶50-430

Renovation and alteration of empty residential premises

Commentary – Indirect Tax Reporter ¶33-960

Rent-free periods

Commentary – Indirect Tax Reporter ¶34-825

Repayment of VAT

Commentary – Indirect Tax Reporter ¶55-420

Repayment supplement

Commentary – Indirect Tax Reporter ¶60-650

Residential caravan parks

Commentary – Indirect Tax Reporter ¶34-479

Retail schemes

Commentary – Indirect Tax Reporter ¶2-000 ; Indirect Tax Reporter ¶45-100

Reverse charge

Gas and electricity

Commentary – Indirect Tax Reporter ¶55-405

Generally

Commentary – Indirect Tax Reporter ¶65-620

Mobile phones and computer chips

Commentary – Indirect Tax Reporter ¶55-405

Reverse premiums

Commentary – Indirect Tax Reporter ¶34-800

Reviews

Commentary – Indirect Tax Reporter ¶61-310

Reviews and appeals for indirect tax

Commentary – Indirect Tax Reporter ¶61-385

Revised official policy

Commentary – Indirect Tax Reporter ¶4-200

Road fund licences

Commentary – Indirect Tax Reporter ¶18-590

Salary sacrifice

Commentary – Indirect Tax Reporter ¶10-210

Scale charge for road fuel

Commentary – Indirect Tax Reporter ¶18-348

School photographers

Commentary – Indirect Tax Reporter ¶18-595
HMRC Guidance – Notice 701/30

Second-hand goods scheme

Commentary – Indirect Tax Reporter ¶2-000

Self-billing

Commentary – Indirect Tax Reporter ¶56-200

Serious irregularities

Commentary – Indirect Tax Reporter ¶60-710

Sponsorship

Commentary – Indirect Tax Reporter ¶19-034

Sporting rights

Commentary – Indirect Tax Reporter ¶34-902
HMRC Guidance – Notice 742, para. 6.2 ; Notice 742, para. 6.3

Spotlights series

Commentary – Indirect Tax Reporter ¶4-754

Staff

Commentary – Indirect Tax Reporter ¶18-520

Talking books for the blind

Commentary – Indirect Tax Reporter ¶50-320

Time of supply

Commentary – Indirect Tax Reporter ¶11-700

Tour operator's margin scheme

Commentary – Indirect Tax Reporter ¶2-000 ; Indirect Tax Reporter ¶54-452
HMRC Guidance – Notice 709/5

Trade unions and other representative bodies

Commentary – Indirect Tax Reporter ¶29-050

Transfer of business as a going concern (TOGCs)

Different kinds of business

Commentary – Indirect Tax Reporter ¶54-163

Generally

Commentary – Indirect Tax Reporter ¶36-475 ; Indirect Tax Reporter ¶54-150
HMRC Guidance – Notice 700/9

Types of tribunal

Commentary – Indirect Tax Reporter ¶61-315

Unjust enrichment

Commentary – Indirect Tax Reporter ¶55-432 ; Indirect Tax Reporter ¶55-435

Use

Commentary – Indirect Tax Reporter ¶4-575

Valuation

Commentary – Indirect Tax Reporter ¶14-200

VAT Guide (Notice 700)

Commentary – Indirect Tax Reporter ¶4-325

VAT Notes

Generally

Commentary – Indirect Tax Reporter ¶4-712

Sent electronically

Commentary – Indirect Tax Reporter ¶4-200 ; Indirect Tax Reporter ¶55-210

Warranties

Commentary – Indirect Tax Reporter ¶10-480

Waste

Commentary – Indirect Tax Reporter ¶52-515

Welfare

Commentary – Indirect Tax Reporter ¶50-770

Works of art

Commentary – Indirect Tax Reporter ¶29-250

Youth clubs

Commentary – Indirect Tax Reporter ¶50-730

Zero-rating

Caravans and houseboats

Commentary – Indirect Tax Reporter ¶22-775

Qualifying buildings

Commentary – Indirect Tax Reporter ¶34-100

Zero-rating certificates

Commentary – Indirect Tax Reporter ¶50-590