Accountability, irrelevant matters

Commentary – Indirect Tax Reporter ¶140 ; Indirect Tax Reporter ¶18-004

Adjustment, reverse charge on carousel fraud supplies

Legislation/Regulatory – SI 1995/2518 reg. 172K-172N ; VATA94 s. 26AB

Agents

Commentary – Indirect Tax Reporter ¶104

Amusement machines

Commentary – Indirect Tax Reporter ¶18-560

Apportionment

Single or multiple supply

– see Single or multiple supplies

Barter deals

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-240

Business assets

Fixed asset changes generally

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-045

Private or non-business use

Commentary – Indirect Tax Reporter ¶18-047

Business gifts

Commentary – Indirect Tax Reporter ¶104

Calculation

Commentary – Indirect Tax Reporter ¶18-010

Calculation on each supply

Case Law – (1976) 1 BVC 1,051

Capital contributions on joining a partnership

Commentary – Indirect Tax Reporter ¶18-640

Cars

Employees' payment for private use

Case Law – Allied Lyons plc. [1995] BVC 665

Hire charges passed on to employees

Case Law – Yorkshire Water plc. (1990) 5 BVC 722

Stolen, sale at public auction

Case Law – Customs and Excise Commissioners v. Oliver. (1979) 1 BVC 314

Cash accounting scheme

Cash

Commentary – Indirect Tax Reporter ¶55-465

Cheque

Commentary – Indirect Tax Reporter ¶55-465

Credit card

Commentary – Indirect Tax Reporter ¶55-465

Deductions

Commentary – Indirect Tax Reporter ¶55-465

Deposits

Commentary – Indirect Tax Reporter ¶55-465

Factored debts

Commentary – Indirect Tax Reporter ¶55-465

Generally

Commentary – Indirect Tax Reporter ¶18-000 ; Indirect Tax Reporter ¶55-465

Standing orders, etc.

Commentary – Indirect Tax Reporter ¶55-465

Change in rate

– see Change in standard VAT rate

Charge, when and how

Flowchart

Commentary – Indirect Tax Reporter ¶18-012

Generally

Commentary – Indirect Tax Reporter ¶18-010

Checklists

Accountability of output tax on return

Commentary – Indirect Tax Reporter ¶140 ; Indirect Tax Reporter ¶18-004

Generally

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-010

VAT fractions

Commentary – Indirect Tax Reporter ¶18-018

Civil fraud

Capital item

Commentary – Indirect Tax Reporter ¶59-830

Restaurant

Commentary – Indirect Tax Reporter ¶59-825

Claim for repayment of overpaid tax

Case Law – Ballards of Finchley plc [2018] TC 06766 ; Revenue and Customs Commissioners v Vodafone Group Services Ltd [2016] BVC 506

Compensation

Commentary – Indirect Tax Reporter ¶104

Computer calculation

Commentary – Indirect Tax Reporter ¶59-020

Conditions for charging on UK supplies

Commentary – Indirect Tax Reporter ¶140 ; Indirect Tax Reporter ¶18-004

Contracts

Date

Commentary – Indirect Tax Reporter ¶18-040

Silent on VAT

Commentary – Indirect Tax Reporter ¶18-041

Terms and conditions

Commentary – Indirect Tax Reporter ¶18-042

Credit card charge

Commentary – Indirect Tax Reporter ¶18-210

Credit notes

Commentary – Indirect Tax Reporter ¶104

Date of contract

Commentary – Indirect Tax Reporter ¶18-040

De-registration

Generally

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶44-040

Goods-on-hand, transfer of business as going concern

Commentary – Indirect Tax Reporter ¶54-180

Debit notes

Commentary – Indirect Tax Reporter ¶104

Deduction for apparent double taxation occasioned by retail scheme change of method

Case Law – (1984) 2 BVC 205,057

Deemed supplies

Commentary – Indirect Tax Reporter ¶104

Disbursements

Commentary – Indirect Tax Reporter ¶104

Dispensed prescriptions

Case Law – Parsons Green Ltd. (1990) 5 BVC 768

Disposal when input tax not recoverable

Generally

Commentary – Indirect Tax Reporter ¶18-630

Post-1 March 2000 disposals

Commentary – Indirect Tax Reporter ¶18-630

Employment agencies

Commentary – Indirect Tax Reporter ¶18-525

Estimated

Generally

Commentary – Indirect Tax Reporter ¶55-420

HMRC's approval

Commentary – Indirect Tax Reporter ¶102

Estimation

Legislation/Regulatory – SI 1995/2518 reg. 28

Export of gemstone without completing documentation

Case Law – Inca Gemstones plc. (1990) 5 BVC 775

Exported services

Commentary – Indirect Tax Reporter ¶104

Fairness and proportionality

Commentary – Indirect Tax Reporter ¶18-020

Fees received by solicitors and Commissioners for Oaths

Commentary – Indirect Tax Reporter ¶18-510

Flowchart: identifying a taxable person

Commentary – Indirect Tax Reporter ¶18-002

Gaming machines, takings from rented machine

Case Law – (1984) 2 BVC 205,023 ; (1985) 2 BVC 205,282

General provision

Legislation/Regulatory – VATA94 s. 24

Generally

Commentary – Indirect Tax Reporter ¶18-000

Goods sold to employees

Commentary – Indirect Tax Reporter ¶104

Goods supplied at loss

Commentary – Indirect Tax Reporter ¶18-215

Goods taken by directors/partners

Commentary – Indirect Tax Reporter ¶104

Groundwork trusts

Commentary – Indirect Tax Reporter ¶51-730

HMRC toolkit

Checklist

Commentary – Indirect Tax Reporter ¶18-000

Errors made

Commentary – Indirect Tax Reporter ¶18-000

Incentive schemes, goods or services forming part of

Commentary – Indirect Tax Reporter ¶104

Incorrectly charged

Commentary – Indirect Tax Reporter ¶18-035

Input tax claims

Conditions

Commentary – Indirect Tax Reporter ¶150

Generally

Commentary – Indirect Tax Reporter ¶18-000

Non-deductible items

Commentary – Indirect Tax Reporter ¶105 ; Indirect Tax Reporter ¶150

Invoices

Description

Commentary – Indirect Tax Reporter ¶18-030

Generally

Commentary – Indirect Tax Reporter ¶104

Issue

Commentary – Indirect Tax Reporter ¶18-010

Non-registered person issuing

Commentary – Indirect Tax Reporter ¶18-043

Late claims cut to three years

Case Law – Leeds City Council v Revenue and Customs Commissioners [2016] BVC 2

Legal fees, payment by third party

Commentary – Indirect Tax Reporter ¶18-599

Management charges

Commentary – Indirect Tax Reporter ¶18-530
Case Law – TS Harrison & Sons Ltd. [1994] BVC 686

Meaning

Legislation/Regulatory – VATA94 s. 24(2)

Misdeclaration

– see Misdeclarations

Monetary receipts

Commentary – Indirect Tax Reporter ¶100 ; Indirect Tax Reporter ¶104

Motor vehicles

Car dealers and manufacturers: demonstrator cars

Commentary – Indirect Tax Reporter ¶10-225 ; Indirect Tax Reporter ¶18-570

Cars used in business

Commentary – Indirect Tax Reporter ¶13-040 ; Indirect Tax Reporter ¶18-570

Charges to employees for use of car

Commentary – Indirect Tax Reporter ¶104

Generally

Commentary – Indirect Tax Reporter ¶18-570

Margin scheme

Commentary – Indirect Tax Reporter ¶18-570

Personalised number plates

Commentary – Indirect Tax Reporter ¶18-570

Private use

– see Private use of cars

Self-supplies

Commentary – Indirect Tax Reporter ¶18-570

Used car warranties

Commentary – Indirect Tax Reporter ¶18-585

Value of supply

Commentary – Indirect Tax Reporter ¶18-570

Vans not treated as cars

Commentary – Indirect Tax Reporter ¶18-570

No further charges after de-registration

Commentary – Indirect Tax Reporter ¶44-040

Non-payment

Commentary – Indirect Tax Reporter ¶18-200

Not chargeable

Extra-statutory concession

Commentary – Indirect Tax Reporter ¶18-095

Illegal supplies

Commentary – Indirect Tax Reporter ¶18-070

Loss of goods or proceeds

Commentary – Indirect Tax Reporter ¶18-050

Sale of personal assets

Commentary – Indirect Tax Reporter ¶18-090

Supplier a taxable person

Commentary – Indirect Tax Reporter ¶18-080

Office holders

Commentary – Indirect Tax Reporter ¶18-500

Outputs

Commentary – Indirect Tax Reporter ¶1-750

Outside scope of VAT

Commentary – Indirect Tax Reporter ¶18-035

Overdeclaration

– see Overpayment of VAT

Overdeclaration, capped

– see Capped payments and repayments

Overstated or overpaid

– see Overpayment of VAT

Overstated/understated

– see Misdeclaration penalty; Repeated misdeclaration penalty

Part-exchange or barter transactions

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-240

Pay phones

Commentary – Indirect Tax Reporter ¶104

Payer of cash back

Commentary – Indirect Tax Reporter ¶11-022

Payment by third party

Commentary – Indirect Tax Reporter ¶18-205

Payment on account of fees

Case Law – Shingler Risdon Associates. (1988) 3 BVC 822

Personal assets and mixed assets, sale

Commentary – Indirect Tax Reporter ¶18-090

Post-registration supplies

Commentary – Indirect Tax Reporter ¶43-150

Private or non-business use

Business assets

Commentary – Indirect Tax Reporter ¶18-047

Declaration

Commentary – Indirect Tax Reporter ¶104

Prompt payment discounts

Commentary – Indirect Tax Reporter ¶104

Racehorse owners on certain transactions

Commentary – Indirect Tax Reporter ¶43-899

Racehorse trainers on supply of riding services performed by apprentice jockeys

Case Law – Customs and Excise Commissioners v Hodges & Anor. [2000] BVC 126

Receivers renting out/sale of property

Commentary – Indirect Tax Reporter ¶55-240

Recipient of supply

Potential or actual use

Commentary – Indirect Tax Reporter ¶18-250

Recovery of VAT

Commentary – Indirect Tax Reporter ¶18-025

Reverse charge: carousel fraud

Commentary – Indirect Tax Reporter ¶55-405

Status

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-250

Rent recharge or allocation

Commentary – Indirect Tax Reporter ¶104

Repayment, late claim for

Case Law – Leeds City Council v Revenue and Customs Commissioners [2016] BVC 2

Repossessed goods

Commentary – Indirect Tax Reporter ¶18-660

Restaurant delivering food to customers by taxis

Case Law – Nader t/a Try us. (1990) 5 BVC 681

Restaurant service charges/gratuities, tips

Commentary – Indirect Tax Reporter ¶18-592
HMRC Guidance – Notice 700

Retrospective recovery from customers, late registration penalty

Commentary – Indirect Tax Reporter ¶43-858 ; Indirect Tax Reporter ¶60-485

Returnable containers

Commentary – Indirect Tax Reporter ¶18-550

Returns

– see Returns

Reverse premiums

Commentary – Indirect Tax Reporter ¶104

Road fuel used for private purposes

Amount of scale charge

Commentary – Indirect Tax Reporter ¶18-345

Avoiding scale charges

Commentary – Indirect Tax Reporter ¶18-330
HMRC Guidance – Notice 700/64, para. 8.6

Employees' cars

Commentary – Indirect Tax Reporter ¶18-335–Indirect Tax Reporter ¶18-342

Fuel charged at cost or above

Commentary – Indirect Tax Reporter ¶18-330

Generally

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-320

Payments by employees for use of car

Commentary – Indirect Tax Reporter ¶18-320

Private use of vehicle, meaning

Commentary – Indirect Tax Reporter ¶18-325

Scale charge

Commentary – Indirect Tax Reporter ¶18-320 ; Indirect Tax Reporter ¶18-340 ; Indirect Tax Reporter ¶18-345 ; Indirect Tax Reporter ¶18-348

Vehicles caught by scale charge

Commentary – Indirect Tax Reporter ¶18-328
HMRC Guidance – Notice 700/64, para. 2.1

Road fuel, employees' private/business use

Case Law – (1984) 2 BVC 205,062

Road fund licences

Commentary – Indirect Tax Reporter ¶18-590

Rounding up and down

Commentary – Indirect Tax Reporter ¶55-000

Samples

Commentary – Indirect Tax Reporter ¶18-202

School photographers

Commentary – Indirect Tax Reporter ¶18-595

Scrap, sales

Commentary – Indirect Tax Reporter ¶104

Second-hand goods margin scheme

Commentary – Indirect Tax Reporter ¶140 ; Indirect Tax Reporter ¶18-004

Selling asset with intended mixed business and private use

Commentary – Indirect Tax Reporter ¶18-090

Sponsorship, local authorities

Commentary – Indirect Tax Reporter ¶51-680

Staff canteens

Commentary – Indirect Tax Reporter ¶104

Staff discounts

Commentary – Indirect Tax Reporter ¶14-500

Staff, supply of

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-520

Status of recipient of supply

Generally

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-250

Incorrect

Commentary – Indirect Tax Reporter ¶18-095

Stock losses

Commentary – Indirect Tax Reporter ¶53-900

Structure of the transaction

Commentary – Indirect Tax Reporter ¶18-000

Supply

Commentary – Indirect Tax Reporter ¶140 ; Indirect Tax Reporter ¶18-004

Tax point

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-010

Telephones

Charges to employees on private use

Commentary – Indirect Tax Reporter ¶104

Telephone coin boxes

Commentary – Indirect Tax Reporter ¶18-540

Theft of sale proceeds

Commentary – Indirect Tax Reporter ¶104

Third party paying

Commentary – Indirect Tax Reporter ¶18-205

Tractor unit

Case Law – Eddom International Ltd. (1989) 4 BVC 646

Transfer of business as going concern

Commentary – Indirect Tax Reporter ¶18-035 ; Indirect Tax Reporter ¶54-155(1)

Tripartite transactions

Commentary – Indirect Tax Reporter ¶18-650

UK supplies, conditions for charging output tax

Commentary – Indirect Tax Reporter ¶140 ; Indirect Tax Reporter ¶18-004

Underdeclaration

– see Underdeclarations

Underdeclared

– see Underdeclarations

Unjust enrichment

Case Law – Revenue and Customs Commissioners v Investment Trust Companies (in liquidation) [2017] BVC 16

VAT credit system

Commentary – Indirect Tax Reporter ¶1-450

VAT incorrectly charged

Case Law – Kaur t/a GK Trading. [1998] BVC 2,143 ; Leigh Day (formerly Leigh Day & Co) (a firm) [2014] TC 03554

VAT lock

Commentary – Indirect Tax Reporter ¶18-000

Vending machines

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-565