Card handling fees

Consideration

Value shifting

Credit cards and merchant charges

Customs warehouse, withdrawal of zero-rating

Interest-free credit sales, taxable amount

Invoices

£25 limit

Credit card vouchers adapted as invoice

Employees' petrol

Excluded items

Generally

Input tax claims for high value supplies

Modification

Petrol or diesel

Schemes

Theft of cash by staff, best judgment assessment

Vouchers