Outside the scope of VAT
B2B supplies, accountancy service cross-border
B2C supplies outside EU
Banks and financial institutions
Monetary financial services
Compensation
Disbursements: insurance premium paid by tenant/landlord
Donations
Clubs
Generally
Escort agency
Financial investments
Income escape flat-rate scheme
Insurance
International services, recovery of input tax
MOT test charges
Non-supplies
Conditions
Generally
Official publication
Payments made for
Payments received for
Prescription charges
Share issues
Share-buy back
Supply of counterfeit perfume
Tips
Generally
Official guidance
Service charges in restaurants
VAT incorrectly charged