Analysis of transactions

Barter transactions

Services, case law

By another: receiver

Cases

£10 assignment

Anabolic steroids

Charity's newsletter

Donations, consideration

Escort agency

Home-to-work transport provided by employer

Illegal import of forged currency

Illegal transactions

Mail order introductory schemes

Membership rights

Onward supply to subsidiary of services

Overpayments, consideration

Payments by employees for use of car

Registration fees charged by British Waterways Board

Release from lease purchase agreement

Salary sacrifice

Shared administrative expenses

Spot-the-ball: bound in honour only

Supplies by a member's club to members

Supplies of services

Charge to VAT, conditions

Charity newsletter

Checking those classified zero-rated, reduced-rating or exempt

Checklist

Generally

When VAT is due

Club or association to members

Compensation

Disputes settled out of court

Disputes settled without a writ

Generally

Payments under court order

Consideration

– see Consideration

Consumers

Deemed

Documents relating to

Exemptions

Exporting company making within meaning

Free film by film processor to retailer

Goods

Is there a supply, flowchart

Items outside scope of VAT

Judicial interpretation

Meaning

Cases

Generally

Mutual supplies and part-exchange

No supply

– see Non-supplies

Output tax

Outside scope of VAT

Payments by employees for use of car

Place

Securitisation, exception to rule that transfer for consideration is supply

Self-supplies

– see Self-supplies

Services

Special tax point rules

– see Tax point

Status of recipient

Stolen goods

Taxable or exempt

Time of

– see Tax point

Two-part tariff

Value