Capital items, groups of companies

Cars

Building of car from second-hand and new components by second-hand car dealer

Conversions

Leasing of car in another member state

Prototype cars for research and development

Cessation of business, value of supply

Construction services

Flowchart

Generally

Impact

In-house

Cross-border refunds

Flat-rate scheme, withdrawal from

Flowcharts

Acquisition of business by group

Construction services

Generally

In-house construction services

Generally

Value of supply

Land and buildings

Lease and licence back of sports facilities by school

Land, construction and property

Construction services

Generally

Impact of self-supply of construction services

In-house construction services

Persons affected by

Summary

Leaving flat-rate scheme

Motor cars

Car dealers

Conversion of vehicle

Exclusively for business purposes

Generally

Meaning

Output tax: cars used in business

Qualifying motor car

Relevant condition

Research and development

Self-drive hire

Tax point

Values

Payments received for non-supplies

Printed matter

Charity

Generally

Qualifying charitable building: unanticipated change of use within ten years (pre-21 March 2007)

Reverse charge

Stationery

Direction disapplying rules

Generally

Tax point

Transfer of going concerns and VAT groups

Exempt VAT group

Generally

No self-supply

Time of supply

Value of supply

Transfer of own goods to another member state

Treasury order

Generally

Non-application of self-supply

Private use

Road fuel for private use

Specified self-supplies

Treasury orders

Goods

Services

Value added tax

Generally

Partial exemption