Analysis of transactions

Commentary – Indirect Tax Reporter ¶104

Barter transactions

Services, case law

Commentary – Indirect Tax Reporter ¶10-150

By another: receiver

Commentary – Indirect Tax Reporter ¶10-000

Cases

£10 assignment

Commentary – Indirect Tax Reporter ¶10-230

Anabolic steroids

Commentary – Indirect Tax Reporter ¶10-045

Charity's newsletter

Commentary – Indirect Tax Reporter ¶10-020

Donations, consideration

Commentary – Indirect Tax Reporter ¶10-075

Escort agency

Commentary – Indirect Tax Reporter ¶10-045

Home-to-work transport provided by employer

Commentary – Indirect Tax Reporter ¶10-200

Illegal import of forged currency

Commentary – Indirect Tax Reporter ¶10-045

Illegal transactions

Commentary – Indirect Tax Reporter ¶10-045

Mail order introductory schemes

Commentary – Indirect Tax Reporter ¶10-105

Membership rights

Commentary – Indirect Tax Reporter ¶10-020

Onward supply to subsidiary of services

Commentary – Indirect Tax Reporter ¶10-018

Overpayments, consideration

Commentary – Indirect Tax Reporter ¶10-075

Payments by employees for use of car

Commentary – Indirect Tax Reporter ¶10-225

Registration fees charged by British Waterways Board

Commentary – Indirect Tax Reporter ¶10-020

Release from lease purchase agreement

Commentary – Indirect Tax Reporter ¶10-230

Salary sacrifice

Commentary – Indirect Tax Reporter ¶10-210

Shared administrative expenses

Commentary – Indirect Tax Reporter ¶10-090

Spot-the-ball: bound in honour only

Commentary – Indirect Tax Reporter ¶10-045

Supplies by a member's club to members

Commentary – Indirect Tax Reporter ¶10-030

Supplies of services

Commentary – Indirect Tax Reporter ¶10-060

Charge to VAT, conditions

Commentary – Indirect Tax Reporter ¶10-001

Charity newsletter

Case Law – Church of England Children's Society v Revenue and Customs Commissioners. [2005] BVC 590 ; The Church of England Children's Society [2004] BVC 2,317

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

Commentary – Indirect Tax Reporter ¶104

Checklist

Generally

Commentary – Indirect Tax Reporter ¶10-010

When VAT is due

Commentary – Indirect Tax Reporter ¶10-000

Club or association to members

Commentary – Indirect Tax Reporter ¶10-000

Compensation

Disputes settled out of court

Commentary – Indirect Tax Reporter ¶11-610

Disputes settled without a writ

Commentary – Indirect Tax Reporter ¶11-620

Generally

Commentary – Indirect Tax Reporter ¶11-600

Payments under court order

Commentary – Indirect Tax Reporter ¶11-630

Consideration

– see Consideration

Consumers

Commentary – Indirect Tax Reporter ¶10-000

Deemed

– see Deemed supplies

Documents relating to

Commentary – Indirect Tax Reporter ¶59-100

Exemptions

– see Exemptions and reliefs

Exporting company making within meaning

Case Law – Philips Exports Ltd v. Customs and Excise Commissioners. (1990) 5 BVC 71 ; Philips Exports Ltd. (1989) 4 BVC 727

Free film by film processor to retailer

Case Law – United Photographic Laboratories Ltd. [1993] BVC 948

Goods

– see Supply of goods; Supply of goods or services

Is there a supply, flowchart

Commentary – Indirect Tax Reporter ¶10-003

Items outside scope of VAT

– see Outside the scope of VAT

Judicial interpretation

Commentary – Indirect Tax Reporter ¶10-000

Meaning

Cases

Commentary – Indirect Tax Reporter ¶10-015–Indirect Tax Reporter ¶10-225

Generally

Commentary – Indirect Tax Reporter ¶10-000

Mutual supplies and part-exchange

Commentary – Indirect Tax Reporter ¶15-650

No supply

– see Non-supplies

Output tax

Commentary – Indirect Tax Reporter ¶140(1) ; Indirect Tax Reporter ¶18-004(1)

Outside scope of VAT

– see Outside the scope of VAT

Payments by employees for use of car

Case Law – Allied Lyons plc. [1995] BVC 665

Place

– see Place of supply

Securitisation, exception to rule that transfer for consideration is supply

Commentary – Indirect Tax Reporter ¶10-000

Self-supplies

– see Self-supplies

Services

– see Supply of services; Supply of goods or services

Special tax point rules

– see Tax point

Status of recipient

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶20-175

Stolen goods

Commentary – Indirect Tax Reporter ¶10-045

Taxable or exempt

Commentary – Indirect Tax Reporter ¶10-000

Time of

– see Tax point

Two-part tariff

Commentary – Indirect Tax Reporter ¶15-660

Value

– see Value of supply