Advance payments for services never supplied, credit notes

Advertising services

Agents

– see also Agents

Generally

Appeals

Apportionment of VAT

Associations

Banking, same legal entity and liability of transactions

Barter transactions

Case law

Change in rate of VAT

Adjustment of contracts

Generally

Change to prompt payment discount

Charge to VAT

Charities shared administrative expenses

Clubs

Connected with importation of goods

Consideration for

– see Consideration

Consultants, commission

Continuous

Accountants etc., pro forma invoices

Invoices

Solicitors, supply spanning change of rate

Tax point

– see Tax point

Continuous, tax point

Generally

Telecommunications services

Contract for, alteration of VAT chargeable

Crown

Deemed supplies

Deferred payments

Determination

Determination of the place

Difference between supply of goods and services

Discount for prompt payment

Donations to charities

Education, research or vocational training

Education or vocational training, services essential to

Incidental to

Vocational training, essential to

Educational services provided on a profit-making basis by bodies governed by private law

Right to deduction

Effected for consideration, purchase of defaulted debts

Electricity supply integral to laundry service

Excepted supplies, pawnbrokers

Exemption

Generally

Export of goods including transport and ancillary transactions

Finance charge

Free movement within member states

Free of charge

Gas and electricity

General provision

Goods subject to fiscal warehousing

Government department

Government departments

Groups of companies, members' liability to VAT

Guarantee by hotel to keep room available

Health and welfare

HP agreement

Information and documents, cross-border supplies to taxable recipient

Information and inspection powers

Input tax

Intermediaries

Internal invoicing for services supplied by a parent company's head office in a third country to its branch

International

International services

Investment gold, input tax deduction

Labour-intensive, reduced-rating

Generally

List of services

Land forming part of business assets

Local authorities

Lock-up garage

Meaning

Generally

Shared administrative expenses

Meaning, compensation for undertaking to discontinue milk production

Multi-ownership of yacht: sale of part share

Office holder

Organisations

Output tax

Output tax, checklist

Partner's, liability for VAT

Payment of VAT, persons liable

Payments received for non-supplies

Person acting on behalf of another

Persons belonging outside the UK

Place

Place of

Pre-registration, input tax

Private or non-business use of assets

Generally

Services carried out free of charge

Transfer of business as a going concern

Private use of business assets

Goods

Services

Provisional Collection of Taxes Act 1968, failure of resolution

Public bodies

Rate of VAT

Recipient of the service identified for value added tax purposes in several member states

Recipients

Establishment

Invoices, self-provided

Records

Refund of VAT

Reverse charge

Sale of shares in horse

Scope of VAT

Self-supply

Construction services

Generally

Value of supply

Service constituting, effected for consideration within Community law

Solicitors

– see Solicitors

Special tax point rules

– see Tax point

Sport or physical recreation

Spot-the-ball competition

Legal relationship between provider and recipient

Organiser bound in honour only

Staff, parent to subsidiary

Supplier, establishment

Supply accepted where VAT evaded

Terminal markets

Time of supply

– see Tax point

Tour operators

Transactions constituting

Transfer of business assets not treated as

Transfer of property in goods

Transfers: payments received for non-supplies

Transport out of the member state in which the service physically carried out

Transport related

Treasury orders

Meaning of supply

Self-supply

Treatment or processing goods

Value

Value of

Vehicle finance agreement constitute supply of services rather than of goods on deferred terms

Where performed

Where performed: owned event

Zero-rating

European Research Infrastructure Consortia (ERIC)

Generally

Handling/storage outside UK

International services

Pilotage, salvage and towage

Survey or classification of ships and aircraft

Transitional provisions

Transport related services

Treatment or processing goods

Warehouses or fiscal warehouses