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

Goods, deemed supplies

Cessation of business

Generally

Non-taxable use of goods

In-house construction services

Generally

Value of supply

Input tax deduction

Formalities, compliance

Generally

Land and buildings

Lease and licence back of sports facilities by school

Land, construction and property

Change of use of non-commercial building

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

Conditions

Conversion of vehicle

Exclusively for business purposes

Generally

Groups of companies

Input tax credit

Meaning

Output tax: cars used in business

Predecessor of a transferor

Qualifying motor car

Relevant condition

Research and development

Self-drive hire

Supply for the purposes of business treatment

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

Services, deemed supplies

Generally

Value of supply

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