Second-hand goods scheme
Adequacy of records, commissioners' discretion
Antiques
Coins, scheme use and commissioners' discretion
Generally
Auctioneers scheme
Generally
New goods grown, made or produced by unregistered persons
Authority for scheme
Bad debt relief
Boats, refitting and subsequent sale
Calculation of margin
Generally
Part-exchange, way to handle
Payments by more than one person
Car dealers
Building and subsequent sale of car
Commission entry fee and indemnity fee paid to auctioneer
Entitlement to use margin scheme on resold vehicles
Cars
Acquisition under transfer of a going concern
Cases on dealers in cars
Consideration for acquisition
Exclusive business use
Generally
Lack of records
Output tax
Records
Resale of cars used in car-leasing business
Road fund licences
Sale price of second-hand car, calculation
Used car
Checklist: conditions for using
Civil fraud
Earlier VAT recovery: margin scheme unavailable
European law compliance
Four-wheeled all terrain vehicles
Generally
Global accounting
Ceasing to use
Generally
Horses and ponies
Imported works of art, antiques and collectors' items: five per cent charge
Intra-EU supplies
Invoices
Items sold for scrap
Live animals
Live animals: eligible goods
Margin scheme
Cars
Commissioners' discretion
Commissioners' refusal to recognise records as sufficient for scheme
Generally
Interaction with reverse charge: carousel fraud
Onward sale of cars
Records, non-compliance with statutory requirements
Right to apply
Sales of second-hand cars taken in part-exchange
Spare parts for motor vehicles imported from outside EU
Unavailable for goods imported from outside EU
Works of art
Official publications having statutory effect
Output tax
Record-keeping requirements
Case
Generally
Registration threshold
Resale of goods purchased from individuals, input tax
Selling goods assigned before 1 July 2002
Stock book
Taxing the profit margin
Transfer of going concern
Value of supplies: threshold for registration and cash accounting