Adequacy of records, commissioners' discretion


Coins, scheme use and commissioners' discretion


Authority for scheme

Bad debt relief

Boats, refitting and subsequent sale

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


Acquisition under transfer of a going concern

Cases on dealers in cars

Consideration for acquisition

Exclusive business use


Lack of records

Output tax


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

Four-wheeled all terrain vehicles


Horses and ponies

Imported works of art, antiques and collectors' items: five per cent charge

Intra-EU supplies


Items sold for scrap

Live animals

Live animals: eligible goods

Margin scheme


Commissioners' discretion

Commissioners' refusal to recognise records as sufficient for scheme


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

Registration threshold

Resale of goods purchased from individuals, input tax

Selling goods assigned before 1 July 2002

Taxing the profit margin

Transfer of going concern

Value of supplies: threshold for registration and cash accounting