Checklist

Accounting

Commentary – Indirect Tax Reporter ¶102

Time of sale

Commentary – Indirect Tax Reporter ¶63-114

Generally

Commentary – Indirect Tax Reporter ¶63-114
Legislation/Regulatory – BB 13/2003-2 ; HMRCBrf 17/2014 ; Notice 704 ; Notice 704/1

Goods for private/commercial use

Case Law – G.K. Electrical UK Ltd. (1988) 3 BVC 776

Goods sold over the counter (OTC)

Commentary – Indirect Tax Reporter ¶63-114

Overseas visitor

Commentary – Indirect Tax Reporter ¶63-114

Private individuals

Commentary – Indirect Tax Reporter ¶66-040

Time of sale, checklist

Commentary – Indirect Tax Reporter ¶63-114

Zero-rating, conditions

Commentary – Indirect Tax Reporter ¶63-114