Self-supplies
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