Capital items, groups of companies

Legislation/Regulatory – VATA94 s. 44(4)

Cars

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

Case Law – (1978) 1 BVC 1,077

Conversions

Case Law – Browsers Bookshop. (1988) 3 BVC 764 ; Sheppard. [1996] BVC 2,628

Leasing of car in another member state

Case Law – Cookies World VertriebsgmbH iL v Finanzlandesdirektion für Tirol (Case C-155/01). [2005] BVC 208

Prototype cars for research and development

Case Law – (1981) 1 BVC 1,161

Cessation of business, value of supply

Commentary – VAT Reporter ¶14-600

Construction services

Flowchart

Commentary – VAT Reporter ¶36-052

Generally

Commentary – VAT Reporter ¶36-052
Legislation/Regulatory – SI 1989/472

Impact

Commentary – VAT Reporter ¶36-150

In-house

Commentary – VAT Reporter ¶36-100 ; VAT Reporter ¶36-125

Cross-border refunds

Commentary – VAT Reporter ¶12-795
Case Law – Cookies World VertriebsgmbH iL v Finanzlandesdirektion für Tirol (Case C-155/01). [2005] BVC 208

Flat-rate scheme, withdrawal from

Legislation/Regulatory – SI 1995/2518 reg. 55R

Flowcharts

Acquisition of business by group

Commentary – VAT Reporter ¶13-152

Construction services

Commentary – VAT Reporter ¶36-052

Generally

Commentary – VAT Reporter ¶12-795

Goods, deemed supplies

Cessation of business

Legislation/Regulatory – Dir. 2006/112 art. 18(c)

Generally

Legislation/Regulatory – Dir. 2006/112 art. 18(a)

Non-taxable use of goods

Legislation/Regulatory – Dir. 2006/112 art. 18(b)

In-house construction services

Generally

Commentary – VAT Reporter ¶36-100

Value of supply

Commentary – VAT Reporter ¶36-125

Input tax deduction

Formalities, compliance

Legislation/Regulatory – Dir. 2006/112 art. 178(b)

Generally

Legislation/Regulatory – Dir. 2006/112 art. 168(b)

Land and buildings

Lease and licence back of sports facilities by school

Case Law – Customs and Excise Commissioners v. Robert Gordon's College. [1994] BVC 216 ; Customs and Excise Commissioners v. Robert Gordon's College. [1996] BVC 27 ; Robert Gordon's College. [1993] BVC 927

Land, construction and property

Change of use of non-commercial building

Commentary – VAT Reporter ¶36-175

Construction services

Commentary – VAT Reporter ¶36-052

Generally

Commentary – VAT Reporter ¶36-050

Impact of self-supply of construction services

Commentary – VAT Reporter ¶36-150

In-house construction services

Commentary – VAT Reporter ¶36-100 ; VAT Reporter ¶36-125

Persons affected by

Commentary – VAT Reporter ¶36-075

Summary

Commentary – VAT Reporter ¶36-025

Leaving flat-rate scheme

Commentary – VAT Reporter ¶12-860

Motor cars

Car dealers

Commentary – VAT Reporter ¶13-042

Conditions

Legislation/Regulatory – SI 1992/3122 art. 5(1)

Conversion of vehicle

Commentary – VAT Reporter ¶13-075

Exclusively for business purposes

Commentary – VAT Reporter ¶13-055

Generally

Commentary – VAT Reporter ¶13-040

Groups of companies

Legislation/Regulatory – SI 1992/3122 art. 7

Input tax credit

Legislation/Regulatory – SI 1992/3122 art. 5(2)

Meaning

Commentary – VAT Reporter ¶13-041

Output tax: cars used in business

Commentary – VAT Reporter ¶13-040

Predecessor of a transferor

Legislation/Regulatory – SI 1992/3122 art. 5(2A)

Qualifying motor car

Commentary – VAT Reporter ¶13-045

Relevant condition

Commentary – VAT Reporter ¶13-050

Research and development

Commentary – VAT Reporter ¶13-070

Self-drive hire

Commentary – VAT Reporter ¶13-060

Supply for the purposes of business treatment

Legislation/Regulatory – SI 1992/3122 art. 5(3)

Tax point

Commentary – VAT Reporter ¶13-180

Values

Commentary – VAT Reporter ¶18-570

Payments received for non-supplies

Commentary – VAT Reporter ¶10-602

Printed matter

Charity

Case Law – The Royal Society for the Encouragement of Arts, Manufacture and Commerce. [1996] BVC 2,764

Generally

Case Law – National Westminster Bank plc. [2001] BVC 2,169

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

Commentary – VAT Reporter ¶50-255

Reverse charge

Commentary – VAT Reporter ¶12-795

Services, deemed supplies

Generally

Legislation/Regulatory – Dir. 2006/112 art. 27

Value of supply

Legislation/Regulatory – Dir. 2006/112 art. 77

Stationery

Direction disapplying rules

Case Law – University of Cambridge Local Examination Syndicate. [1997] BVC 2,483

Generally

Case Law – The National and Provincial Building Society. [1991] BVC 802

Tax point

Commentary – VAT Reporter ¶13-180

Transfer of going concerns and VAT groups

Exempt VAT group

Commentary – VAT Reporter ¶36-900

Generally

Commentary – VAT Reporter ¶13-150

No self-supply

Commentary – VAT Reporter ¶13-150

Time of supply

Commentary – VAT Reporter ¶13-150

Value of supply

Commentary – VAT Reporter ¶13-150

Transfer of own goods to another member state

Case Law – Centrax Ltd. [1999] BVC 2,057

Treasury order

Generally

Commentary – VAT Reporter ¶12-840

Non-application of self-supply

Commentary – VAT Reporter ¶12-840

Private use

Commentary – VAT Reporter ¶12-840

Road fuel for private use

Commentary – VAT Reporter ¶12-840

Specified self-supplies

Commentary – VAT Reporter ¶12-840

Treasury orders

Goods

Legislation/Regulatory – VATA94 s. 5(5)

Services

Legislation/Regulatory – VATA94 s. 5(6)

Value added tax

Generally

Commentary – Essential Tax Companion ¶67140

Partial exemption

Commentary – Essential Tax Companion ¶68560