Fish: zero-rated v standard-rated

Compound supply


Fishing rights

Acquisition, input tax

Grant of, leasing or letting of immovable property

Sale of freehold interest in salmon fishery

Transfer of permits constituting supply of services connected with immovable property

Freehold land sold with right to game or fish: exempt, subject to opting

Game shooting

General provisions

Lease of land: apportionment required


Valuable sporting rights

Private use of business services

Scotland, personal right

Standard-rated grant: without freehold sale