Advance payments for services never supplied, credit notes

Commentary – VAT Reporter ¶56-050

Advertising services

Commentary – VAT Reporter ¶13-466

Agents

– see also Agents

Generally

Commentary – VAT Reporter ¶54-075

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(b)

Apportionment of VAT

Legislation/Regulatory – VATA94 s. 24(5)-(5B), (6)(e)

Associations

Legislation/Regulatory – VATA94 s. 46(3)

Banking, same legal entity and liability of transactions

Case Law – Ministero dell'Economia e delle Finanze, Agenzia delle Entrate v FCE Bank plc (Case C-210/04). [2009] BVC 692

Barter transactions

Commentary – VAT Reporter ¶10-150

Case law

Commentary – VAT Reporter ¶10-060

Change in rate of VAT

Adjustment of contracts

Legislation/Regulatory – VATA94 s. 89

Generally

Legislation/Regulatory – VATA94 s. 88

Change to prompt payment discount

Commentary – VAT Reporter ¶18-209

Charge to VAT

Legislation/Regulatory – Dir. 2006/112 art. 2(1)(c) ; VATA94 Pt. I

Charities shared administrative expenses

Case Law – Durham Aged Mineworkers' Homes Association v. Customs and Excise Commissioners. [1994] BVC 145

Clubs

Legislation/Regulatory – VATA94 s. 46(3)

Connected with importation of goods

Legislation/Regulatory – Dir. 2006/112 art. 144

Consideration for

– see Consideration

Consultants, commission

Case Law – Customs and Excise Commissioners v Euphony Communications Ltd. [2004] BVC 473 ; Euphony Communications Ltd. [2003] BVC 2,445

Continuous

– see also Continuous supplies of services

Accountants etc., pro forma invoices

Commentary – VAT Reporter ¶56-300

Invoices

Commentary – VAT Reporter ¶55-800

Solicitors, supply spanning change of rate

Commentary – VAT Reporter ¶53-118

Tax point

– see Tax point

Continuous, tax point

Generally

Legislation/Regulatory – SI 1995/2518 reg. 90, 94B

Telecommunications services

Legislation/Regulatory – SI 1995/2518 reg. 90A, 90B

Contract for, alteration of VAT chargeable

Legislation/Regulatory – VATA94 s. 89

Crown

Commentary – VAT Reporter ¶54-000

Deemed supplies

– see Deemed supplies

Deferred payments

Commentary – VAT Reporter ¶40-200(18)

Determination

– see Supply of goods or services

Determination of the place

Case Law – SMK kft v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága & Anor (Case C-97/14) [2015] BVC 24

Difference between supply of goods and services

– see Supply of goods or services

Discount for prompt payment

Legislation/Regulatory – VATA94 Sch. 6, para. 4(1)

Donations to charities

Commentary – VAT Reporter ¶50-115

Education, research or vocational training

Education or vocational training, services essential to

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, item 5A, Note (5A)

Incidental to

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, item 4

Vocational training, essential to

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, item 5

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

Right to deduction

Case Law – Minister Finansów v MDDP sp. z o.o. Akademia Biznesu, sp. komandytowa (Case C-319/12) [2014] BVC 11

Effected for consideration, purchase of defaulted debts

Case Law – Finanzamt Essen-NordOst v GFKL Financial Services AG (Case C-93/10). [2011] BVC 562

Electricity supply integral to laundry service

Case Law – (1973) 1 BVC 1,008

Excepted supplies, pawnbrokers

Legislation/Regulatory – SI 1986/896 art. 3

Exemption

– see also Exemptions and reliefs

Generally

Legislation/Regulatory – VATA94 s. 31

Export of goods including transport and ancillary transactions

Legislation/Regulatory – Dir. 2006/112 art. 146(1)(e)

Finance charge

Commentary – VAT Reporter ¶18-209

Free movement within member states

– see Functioning of the EU

Free of charge

Legislation/Regulatory – Dir. 2006/112 art. 26(1)(b)

Gas and electricity

Commentary – VAT Reporter ¶42-350(3)

General provision

Legislation/Regulatory – VATA94 s. 5

Goods subject to fiscal warehousing

Commentary – VAT Reporter ¶63-870

Government department

Commentary – VAT Reporter ¶54-000

Government departments

Legislation/Regulatory – GRAA2000 s. 21 ; VATA94 s. 41

Groups of companies, members' liability to VAT

Legislation/Regulatory – VATA94 s. 43

Guarantee by hotel to keep room available

Case Law – Customs and Excise Commissioners v. Bass plc. [1993] BVC 34

Health and welfare

– see Health and welfare

HP agreement

Commentary – VAT Reporter ¶10-455

Information and documents, cross-border supplies to taxable recipient

Legislation/Regulatory – FA2009 s. 78 ; VATA94 Sch. 11, para. 2(3ZA)(b)

Information and inspection powers

Legislation/Regulatory – FA2008 Sch. 36, para. 34

Input tax

Legislation/Regulatory – VATA94 s. 24

Intermediaries

– see Intermediaries

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

Case Law – Skandia America Corp (USA), filial Sverige v Skatteverket (Case C-7/13) [2014] BVC 43

International

– see International services

International services

Legislation/Regulatory – VATA94 Sch. 8, Grp. 7

Investment gold, input tax deduction

Legislation/Regulatory – SI 1999/3121

Labour-intensive, reduced-rating

Generally

Legislation/Regulatory – Dir. 2006/112 art. 106-108

List of services

Legislation/Regulatory – Dir. 2006/112 Annex IV

Land forming part of business assets

Legislation/Regulatory – VATA94 Sch. 4, para. 9

Local authorities

– see Local authorities and similar bodies

Lock-up garage

Case Law – (1973) 1 BVC 1,012

Meaning

Generally

Commentary – VAT Reporter ¶10-000 ; VAT Reporter ¶10-455
Legislation/Regulatory – Dir. 2006/112 art. 24(1)

Shared administrative expenses

Commentary – VAT Reporter ¶10-090

Meaning, compensation for undertaking to discontinue milk production

Case Law – Mohr v. Finanzamt Bad Segeberg (Case C-215/94). [1996] BVC 293

Multi-ownership of yacht: sale of part share

Commentary – VAT Reporter ¶10-475

Office holder

Case Law – Gardner. (1989) 4 BVC 682

Organisations

Legislation/Regulatory – VATA94 s. 46(3)

Output tax

Legislation/Regulatory – VATA94 s. 24

Output tax, checklist

Commentary – VAT Reporter ¶140 ; VAT Reporter ¶18-004

Partner's, liability for VAT

Legislation/Regulatory – VATA94 s. 45(5)

Payment of VAT, persons liable

Legislation/Regulatory – Dir. 2006/112 art. 196

Payments received for non-supplies

Commentary – VAT Reporter ¶10-602

Person acting on behalf of another

– see Agents; Intermediaries

Persons belonging outside the UK

– see International services

Place

– see Place of supply of services

Place of

– see Place of supply of services

Pre-registration, input tax

Commentary – VAT Reporter ¶19-130(2)

Private or non-business use of assets

Generally

Legislation/Regulatory – BB 17/1994-3 ; Dir. 2006/112 art. 26(1)(a) ; SI 1993/1507

Services carried out free of charge

Legislation/Regulatory – Dir. 2006/112 art. 26(1)(b)

Transfer of business as a going concern

Legislation/Regulatory – SI 1993/1507 art. 8, 9

Private use of business assets

Goods

Commentary – VAT Reporter ¶13-870

Services

Commentary – VAT Reporter ¶13-885

Provisional Collection of Taxes Act 1968, failure of resolution

Legislation/Regulatory – VATA94 s. 90

Public bodies

Legislation/Regulatory – VATA94 s. 41A

Rate of VAT

Legislation/Regulatory – VATA94 s. 2(1)(a)

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

Case Law – SMK kft v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága & Anor (Case C-97/14) [2015] BVC 24

Recipients

Establishment

Legislation/Regulatory – VATA94 s. 9

Invoices, self-provided

Legislation/Regulatory – VATA94 s. 29

Records

– see Records and accounts

Refund of VAT

Legislation/Regulatory – VATA94 s. 33

Reverse charge

– see Reverse charge

Sale of shares in horse

Commentary – VAT Reporter ¶10-475

Scope of VAT

Legislation/Regulatory – VATA94 s. 4

Self-supply

Construction services

Legislation/Regulatory – SI 1989/472

Generally

Legislation/Regulatory – Dir. 2006/112 art. 27 ; VATA94 s. 5(6)

Value of supply

Legislation/Regulatory – Dir. 2006/112 art. 77

Service constituting, effected for consideration within Community law

Case Law – Tolsma v. Inspecteur der Omzetbelasting Leeuwarden (Case C-16/93) [1994] BVC 117

Solicitors

– see Solicitors

Special tax point rules

– see Tax point

Sport or physical recreation

Legislation/Regulatory – VATA94 Sch. 9, Grp. 10, item 3

Spot-the-ball competition

Legal relationship between provider and recipient

Case Law – Town & County Factors Ltd v Customs & Excise Commissioners (Case C-498/99). [2002] BVC 645 ; Town and County Factors Ltd v Customs and Excise Commissioners; Customs and Excise Commissioners v Town and County Factors Ltd. [1998] BVC 30

Organiser bound in honour only

Case Law – Town & County Factors Ltd v Customs & Excise Commissioners (Case C-498/99). [2002] BVC 645 ; Town and County Factors Ltd v Customs and Excise Commissioners; Customs and Excise Commissioners v Town and County Factors Ltd. [1998] BVC 30

Staff, parent to subsidiary

Case Law – (1984) 2 BVC 205,101 ; (1985) 2 BVC 200,166 ; Customs and Excise Commissioners v. Tarmac Roadstone Holdings Ltd. (1987) 3 BVC 91

Supplier, establishment

Legislation/Regulatory – VATA94 s. 9

Supply accepted where VAT evaded

Legislation/Regulatory – VATA94 s. 72(10)

Terminal markets

Legislation/Regulatory – SI 1973/173 art. 2, 3

Time of supply

– see Tax point

Tour operators

Legislation/Regulatory – SI 1987/1806 ; VATA94 s. 53

Transactions constituting

Legislation/Regulatory – Dir. 2006/112 art. 25

Transfer of business assets not treated as

Legislation/Regulatory – Dir. 2006/112 art. 29

Transfer of property in goods

Legislation/Regulatory – VATA94 Sch. 4, para. 1(1)

Transfers: payments received for non-supplies

Commentary – VAT Reporter ¶10-602

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

Case Law – SMK kft v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága & Anor (Case C-97/14) [2015] BVC 24

Transport related

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8

Treasury orders

Meaning of supply

Legislation/Regulatory – VATA94 s. 5

Self-supply

Legislation/Regulatory – VATA94 s. 5(6)

Treatment or processing goods

Legislation/Regulatory – VATA94 s. 30(2A)

Value

– see Value of supply

Value of

– see Value of supply

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

Case Law – Mercedes-Benz Financial Services UK Ltd v Revenue and Customs Commissioners [2014] BVC 515

Where performed

Commentary – VAT Reporter ¶13-466

Where performed: owned event

Commentary – VAT Reporter ¶13-466

Zero-rating

European Research Infrastructure Consortia (ERIC)

Legislation/Regulatory – VATA94 Sch. 8. Grp. 18

Generally

Legislation/Regulatory – VATA94 s. 30

Handling/storage outside UK

Commentary – VAT Reporter ¶22-475

International services

Legislation/Regulatory – VATA94 Sch. 8, Grp. 7

Pilotage, salvage and towage

Commentary – VAT Reporter ¶22-525

Survey or classification of ships and aircraft

Commentary – VAT Reporter ¶22-575

Transitional provisions

Legislation/Regulatory – VATA94 Sch. 13, para. 8

Transport related services

Commentary – VAT Reporter ¶22-625

Treatment or processing goods

Legislation/Regulatory – VATA94 s. 30(2A)

Warehouses or fiscal warehouses

Legislation/Regulatory – VATA94 s. 18C