Supply of services
Advertising services
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
Charities shared administrative expenses
Clubs
Consideration for
Consultants, commission
Continuous
Invoices
Solicitors, supply spanning change of rate
Tax point
Continuous, tax point
Generally
Telecommunications services
Contract for, alteration of VAT chargeable
Crown
Deemed supplies
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
Exemption
Generally
Finance charge
Free movement within member states
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
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
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
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
Service constituting, effected for consideration within Community law
Solicitors
Special tax point rules
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
Time of supply
Tour operators
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