Output tax
Accountability, irrelevant matters
Adjustment, reverse charge on carousel fraud supplies
Amusement machines
Apportionment
Single or multiple supply
Supply of new building
Barter deals
Business assets
Fixed asset changes generally
Private or non-business use
Calculation
Calculation on each supply
Capital contributions on joining a partnership
Cars
Employees' payment for private use
Hire charges passed on to employees
Stolen, sale at public auction
Cash accounting scheme
Generally
Change in rate
Charge, when and how
Flowchart
Generally
Checklists
Accountability of output tax on return
Generally
VAT fractions
Civil fraud
Capital item
Restaurant
Claim for repayment of overpaid tax
Computer calculation
Conditions for charging on UK supplies
Contracts
Date
Silent on VAT
Terms and conditions
Credit card charge
Date of contract
De-registration
Generally
Goods-on-hand, transfer of business as going concern
Deduction for apparent double taxation occasioned by retail scheme change of method
Dispensed prescriptions
Disposal when input tax not recoverable
Generally
Post-1 March 2000 disposals
Employment agencies
Estimated
Generally
Estimation
Export of gemstone without completing documentation
Fairness and proportionality
Fees received by solicitors and Commissioners for Oaths
Flowchart: identifying a taxable person
Gaming machines, takings from rented machine
General provision
Generally
Goods supplied at loss
Groundwork trusts
HMRC toolkit
Checklist
Errors made
Incorrectly charged
Input tax claims
Generally
Invoices
Description
Issue
Non-registered person issuing
Late claims cut to three years
Legal fees, payment by third party
Management charges
Meaning
Misdeclaration
Motor vehicles
Car dealers and manufacturers: demonstrator cars
Cars used in business
Generally
Margin scheme
Personalised number plates
Private use
Self-supplies
Used car warranties
Value of supply
Vans not treated as cars
No further charges after de-registration
Non-payment
Not chargeable
Extra-statutory concession
Illegal supplies
Loss of goods or proceeds
Sale of personal assets
Supplier a taxable person
Office holders
Outputs
Outside scope of VAT
Overdeclaration
Overdeclaration, capped
Overstated or overpaid
Overstated/understated
Part-exchange or barter transactions
Payer of cash back
Payment by third party
Payment on account of fees
Personal assets and mixed assets, sale
Post-registration supplies
Private or non-business use
Business assets
Racehorse owners on certain transactions
Racehorse trainers on supply of riding services performed by apprentice jockeys
Receivers renting out/sale of property
Recipient of supply
Recovery of VAT
Reverse charge: carousel fraud
Repayment, late claim for
Repossessed goods
Restaurant delivering food to customers by taxis
Restaurant service charges/gratuities, tips
Retrospective recovery from customers, late registration penalty
Returnable containers
Returns
Road fuel used for private purposes
Amount of scale charge
Avoiding scale charges
Employees' cars
Fuel charged at cost or above
Generally
Payments by employees for use of car
Private use of vehicle, meaning
Scale charge
Vehicles caught by scale charge
Road fuel, employees' private/business use
Road fund licences
Rounding up and down
Samples
School photographers
Second-hand goods margin scheme
Selling asset with intended mixed business and private use
Sponsorship, local authorities
Staff discounts
Staff, supply of
Status of recipient of supply
Incorrect
Stock losses
Structure of the transaction
Supply
Tax point
Telephones
Telephone coin boxes
Third party paying
Tractor unit
Transfer of business as going concern
Tripartite transactions
UK supplies, conditions for charging output tax
Underdeclaration
Underdeclared
Unjust enrichment
VAT credit system
VAT incorrectly charged
VAT lock
Vending machines