– see also Value added tax (VAT)

2002 changes: anti-avoidance and standard method

2004 changes: anti-avoidance and special methods

2005 changes: rounding up

2007 changes: declaration about special method

2009 changes: simplification measures

Adjustment period: retrospective registration

Annual adjustment

Calculation

De minimis limit

Failure to make

Generally

Interaction of three-year cap and adjustment for change of use in previous six years

Interaction with penalties

Newly partly-exempt business

TOGC and change of use: no adjustment by transferor if no exempt supply

When to make

Anti-avoidance measures

Apportionment

Capital goods

Charity newsletter

De minimis limit

Economic and non-economic activities

Generally

Hotel converted into nursing home

Method, acquisition of airport

Purchase of helicopter

Repairs, redecoration and refurbishment of cottages for which rent received

University, business and non-business activities

Attribution and apportionment, distinguished

Attribution of input tax

Acquisition by bank of leasing companies

Acquisition of land and building contract

Adjustment

Adjustment on supplies of stationery

Adjustment, branch joining group

Advert failing to mention exempt activities

Advertising or marketing

Amount of member's subscription attributable to magazine

Apportionment

Bookmakers: recovery of VAT on TV broadcast

Capital goods

Charity purchasing new headquarters

Combined special method if non-business activity

Concrete bases for mobile homes

Construction costs associated with new college campus

Cost component of making supplies

Costs relating to transfer of business as a going concern

Credit note, effect of

Credit notes

Direct and immediate link

Direction to use special method

Estate agent and legal fees

Exempt supplies as being attributable to taxable supplies, treatment

Expenditure did not improve land owned by someone else

Financial supplies

Flowchart

Foreign and specified supplies

Foreign supplies

Free admission to museum

Generally

Goods and services for the purposes of publicly-funded research

Insurance companies

Land

Legal services and expenses

Management buyout(MBO)

Marketing and advertising costs

Method, building services and materials

Motor rally costs

Part of residence used for business purposes

Pre-registration supplies

Publicly funded research

Purchase of land

Recovery of VAT for HP sales: instalment credit business

Refurbishment

Refurbishment of housing stock

Reverse charge

Reverse premium

Scale charge for road fuel

Self-supplies

Share transactions

Special method

Specified supplies

Stabilisation of castle linked to taxable outputs

Standard method

Taxable supplies only, agreement

Transfer of business as going concern

Use based method of input tax recover: new business

Use of other methods

Zoo, cost component of keeping animals

Attribution of outputs

Banks

Capital items

Case laws

Chronological treatment of the authorities

Change of method

Generally

Retrospective, Customs' refusal to sanction

Change of use

Adjustment of VAT liability

Cap not applicable

Constant/long-term intention

Flowchart

Housebuilder: revised plan

Legality of late adjustments

Local authorities and similar bodies

Method of attributing input tax

Nature of supply, determination

Period of application

Previous six years, interaction of three-year cap and adjustment

Re-attribution of input tax

Revised intention

Changes in 2010: simplification tests 1 and 2 and the annual test

Changing methods

Checklist

Constant/long-term intention

CVCP guidelines

Capital expenditure covered

Recovery of amounts over and above amounts

De minimis limits

Adjustments ignored

Annual adjustment

Annual test

Application, local authorities

Dentists

Exempt input tax

Generally

Input tax on fuel expenses: residual expenditure

Pre-registration input tax

Pre-registration supplies

Prescribed accounting period

Provisional recovery percentage for users of the standard method

Recovery of exempt input tax

Simplified tests

Tax points

Transitional provisions

Deductible proportion

Adjustment of provisional proportions

Calculation

Calculation of provisional proportion

Determination

Provisional estimation

Deductible proportion, turnover of branch established elsewhere disregarded

Disregard turnover of foreign branch when apportioning input tax

Change to law where there is a foreign branch

Education, indirect funding from grants

Error correction

European approach

Annual and other adjustments

Capital goods

Deductible VAT

Generally

Non-deductible VAT

Partly deductible VAT

Exempt input tax, meaning

Factoring of debts

Finance houses

Flowcharts

Attribution of input tax

Change of use

Choosing method of attributing input tax

Is person partially exempt

Simplified de minimis tests

Special methods – considerations and formalities

Standard method override

Funded pension schemes

General costs relating to real estate transactions

General principles on recovery

Generally

Groups of companies

Attributing input tax to group supplies

Generally

Going concern transfers

Historical background

HMRC toolkit

Identification

Insurance brokers

Insurance companies

Direct attribution

Residual input tax

Is person partially exempt: flowchart

Legislation

Lennartz accounting

Local authorities and similar bodies

Adjustments to calculation

Agreement of recovery method

Application of de minimis limit

Calculation

Capital goods scheme adjustments

Generally

Unregistered bodies

Longer period

Non-business activities

Cases considered

Identifying

Input tax recovery

Non-eligible provider of education or vocational training

Option to tax

Prescribed accounting period, meaning

Racing and sporting information broadcast on screens at licensed betting offices

Registration period, meaning

Residual input tax

Agreement

Apportionment

Construction of clubhouse

Deductible proportion, rounding up

Theatre engaging production companies to present shows

Residual input tax, apportionment

'best of judgment' assessment

Construction services, work in progress

Incidental transactions

Land acquired as trading assets for future development

Restriction

Rounding up: 2005 changes

Sale of building site on which some work carried out

Sale of vehicles by leasing company, 'capital' goods

Scale charge for road fuel

Simplified de minimis tests

Flowchart

Generally

Solicitors

Exempt supplies

Generally

Special accounting period, meaning

Special method

Special method declaration

Appeals against HMRC's decision

Contents

False, set aside of special method

Generally

Identity of person making

Incorrect, disclosure

Methods submitted before 1 April 2007

Unknown events

Special method override

Adjustment, calculation

Cases

Generally

Implementation

Notice

Process

Special methods

Anti-avoidance, 2004 changes

Appeals

Business changes

Cessation of use

Choice

Considerations and formalities, flowchart

Declaration, 2007 changes

ECJ ruling

Floor-area based in retail sector

Gaps in

Generally

HMRC's decision to replace with standard method: tribunal's jurisdiction

Imposition

Including non-business within

Retrospective approval

Retrospective use

Rounding up to two decimal places

Shortcoming

Trade agreements

Tribunal's jurisdiction

Sports clubs: input tax restriction

Standard method

Anti-avoidance: 2002 changes

Apportioning residual tax

Avoiding quarterly calculations

Changes

Choosing method of attributing input tax: flowchart

Generally

Grant funding

Newly partly-exempt business

Override

Representing fair and reasonable proxy of taxable overheads

Supplies made outside the UK: periods commencing after 31 March 2009

Valuation of supplies

Variations to

Work in progress – construction services

Standard method override

Businesses affected by override

Capital goods scheme adjustment

Cases

Flowchart

Generally

When adjustment necessary

Supplies made outside the UK

Before 1 April 2009

Cases

Change of intention

Non-UK branches

Periods commencing after 31 March 2009: standard method

Share issues

Supplies made outside UK

Tax points, de minimis limits

Tax year

Tax year, meaning

Three-year cap

Trade agreements

CVCP Guidelines failed to cover all activities

Generally

Tribunal's jurisdiction

Not limited to whether refusal reasonable

Special methods

UK provisions prior to changes, compliance with sixth directive

Use-based method of recovery

How categories of expenditure relate to supplies

Newly-partially exempt

Newly-registered business

Value added tax

Warehouse supplies