Accounting for requirement, best of judgment assessment

Advance payments for goods never supplied, credit notes

Agents

Appeals

Apportionment of VAT

Associations

Barter transactions

Basis of assessment, retrospective reduction

Business assets

Person ceasing to be taxable

Private use

Removal of goods from member state

Capital goods, relief

Care or medical/surgical treatment

Cars sold on hire purchase, repossessed and sold

Cessation of business

Change in rate of VAT

Adjustment of contracts

Generally

Change to prompt payment discount

Charge to VAT

Clubs

Commission payments

Compulsory purchase

Consideration for

– see Consideration

Construction works, handing over

Continuous, tax point

Contract for, alteration of VAT chargeable

Cooling energy

Crown

Deemed supplies

Deferred payment transactions

Deferred payments

Difference between supply of goods and services

Discount for prompt payment

Do-it-yourself builders and converters, refund of VAT

Dog food products, eligible for VAT zero-rate

Donations to charities

Education, research or vocational training

Education or vocational training, goods essential to

Incidental to

Vocational training, goods essential to

Electricity

Excepted supplies, pawnbrokers

Exemption

Exclusions

Generally

Goods used solely for exempt activities

Input tax non-deductible

Exemption where input tax non-deductible

Finance charge

Fraudulent supplies

Generally

Input tax

Fraudulent use of a bank card

From other member states, registration

– see Registration

Gas

General provision

Gifts, business

Goods sold in satisfaction of debt

Goods sold to employees, output tax

Government departments

Groups of companies, liability of members to VAT

Handicapped persons, for use by

Health and welfare

Heat energy

Hire-purchase

In-house magazines distributed to employees/former employees

Information and inspection powers

Input tax

Intra-Community transfer of goods

Exceptions

Generally

Time of transfer

Land, major interest in

Local authorities

Meaning

Meaning of 'meal' in expression

Non-taxable persons for resale, validity of derogating measure authorisation

Organisations

Output tax

Checklist

Generally

Illegal supplies

Part payments and title in goods

Partner, liability for VAT

Place

Place of

Possession/dealing with goods where VAT evaded

Power

Pre-registration, input tax

Private use of business assets

Provisional Collection of Taxes Act 1968, failure of resolution

Public bodies

Rate of VAT

Recipients, self-provided invoices

Records

Refrigeration

Refund of VAT

Do-it-yourself builders and converters

Generally

New means of transport to other member states

Requirement to account for, best of judgment assessment

Sale of all shares in horse

Sale of goods in satisfaction of debt

Sales of stolen cars at public auction

Scope of VAT

Second-hand

Self-storage supplies, standard-rated

Self-supply

Cessation of business

Generally

Non-taxable use of goods

Special tax point rules

– see Tax point

Stolen credit cards

Stolen goods, not subject to VAT

Supply and installation of fibre-optic cable between two member states

Surrender of handguns, statutory compensation scheme

Terminal markets

Time of supply

– see Tax point

Tour operators

Trading stamp schemes

Transfer of business assets, non-supply of goods treatment

Transfer of goods

Transfer of legal title to real property

Transfer of possession in goods

Transfer of property in goods

Transfers: payments received for non-supplies

Treasury orders

Self-supply

Supply, meaning

Value

Value of

VAT evaded, penalty

Ventilation

Water

Zero-rating

Charities

European Research Infrastructure Consortia (ERIC)

Generally

Transitional provisions