Official publications
Adjudicators
Administration of VAT
Amusement machines
Annual accounting scheme
Appeals
Generally
Reviews and appeals for indirect tax
Time limit
To the tribunal
Assessments
Auctions
Authenticated receipts
Bad debt refund for HP goods
Bad debts
Betting, gaming and lotteries
Booking fees
Briefs
Business purpose test
Capital goods scheme
Caravans and houseboats
Carousel fraud
Cars
Change in standard VAT rate
Charities
Exports
Meaning of eligible body
Medicinal products and research substances
Relief for donations
Zero-rating certificates
Charities and the disabled
Civil evasion
Civil penalties
Compensation
Compliance
Compliance visits
Compounding
Consideration
Construction, land and property
Corporate purchasing cards
Cultural exemption for eligible bodies
De-registration
Default surcharge
Deposits
Disbursements
Discounts
Disputes with HMRC
Distraint
Energy saving heating equipment
Energy-saving materials
Exemption for welfare services
Export of goods
Charities
Generally
Extra-statutory concessions
Finance and insurance
Fuel and power
Fund-raising events
Goods or services
Having force of law
Generally
Retail schemes
Second-hand goods scheme
Tour operators' margin scheme
Values not expressed in sterling
HMRC manuals
Holiday caravans
Illegal supplies
Import of goods
By post
Generally
Information sheets
Input tax
Interest charges
International services
Interpretation
Investigations
Invoices
Generally
Judicial review
Legal professional privilege
Lennartz accounting
Letting facilities for sport and physical recreation
Lifeboats
Making tax digital (MTD)
Management charges
Medicinal products and research substances
Misdeclaration penalty
Money laundering
Motor cars
Motor expenses
MTIC fraud
Naming and shaming
Notice 749, para. 7, delegated legislation
Office holders
Option to tax
Parking
Partial exemption
Annual adjustment
Attribution
Changes in intention of use
De minimis
Groups
Newly partially-exempt businesses
Override of special method
Override of standard method of attributing VAT
Recovery of input tax attributable to foreign and specified supplies
Recovery of input tax relating to share transactions
Retrospective approval of special method
Special methods
Payment of VAT
Payment of VAT pending the outcome
Payments on account
Penalties
Inaccuracies
Late notification
Not providing information
Place of supply
Generally
Services supplied where performed
Postal services
Press notices
Protected buildings
Publicly funded research
Purpose
Reasonable excuse
Record-keeping
Records and accounts
Reduced value rule
Reliefs
Fuel and power
People with disabilities
Rent-free periods
Repayment of VAT
Repayment supplement
Retail schemes
Reverse charge
Gas and electricity
Generally
Mobile phones and computer chips
Reverse premiums
Reviews
Reviews and appeals for indirect tax
Revised official policy
Road fund licences
Scale charge for road fuel
School photographers
Second-hand goods scheme
Serious irregularities
Sponsorship
Sporting rights
Spotlights series
Staff
Talking books for the blind
Time of supply
Tour operator's margin scheme
Trade unions and other representative bodies
Transfer of business as a going concern (TOGCs)
Different kinds of business
Generally
Types of tribunal
Use
Valuation
VAT Guide (Notice 700)
VAT Notes
Generally
Sent electronically
Warranties
Waste
Welfare
Works of art
Youth clubs
Zero-rating
Caravans and houseboats
Qualifying buildings
Zero-rating certificates