Acceleration

Case Law – (1985) 2 BVC 205,158 ; (1985) 2 BVC 205,328

Accommodation

Generally

Commentary – VAT Reporter ¶11-700(2)

Purchase card transactions

Commentary – VAT Reporter ¶11-767

Acquisition of goods

Accounting for VAT

Legislation/Regulatory – SI 1995/2518 reg. 26

Generally

Commentary – VAT Reporter ¶64-320
Legislation/Regulatory – Dir. 2006/112 art. 68, 69 ; SI 1995/2518 reg. 83 ; VATA94 s. 12

Subject to warehousing regime

Legislation/Regulatory – VATA94 s. 18

Triangular transactions

Legislation/Regulatory – VATA94 s. 14(4)

Advance payments

Building alteration work

Case Law – Barratt Urban Construction (Northern) Ltd. (1988) 3 BVC 743 ; Customs and Excise Commissioners v. Faith Construction Ltd. (1987) 3 BVC 133 ; Customs and Excise Commissioners v. Faith Construction Ltd; Dormers Builders (London) Ltd v. Customs and Excise Commissioners; Customs and Excise Commissioners v. West Yorkshire Independent Hospital (Contract Services) Ltd; Nevisbrook Ltd v. Customs and Excise Commissioners. (1989) 4 BVC 111 ; Dormers Builders (London) Ltd. v. Customs and Excise Commissioners. (1988) 3 BVC 284 ; Dormers Builders (London) Ltd. (No. 2). (1987) 3 BVC 565 ; Nevisbrook Ltd v. Customs and Excise Commissioners. (1988) 4 BVC 12 ; Nevisbrook Ltd. (1987) 3 BVC 615 ; Rankin t/a RDR Construction. (1989) 4 BVC 658

Theatre tickets

Case Law – Customs and Excise Commissioners v Richmond Theatre Management Ltd. [1995] BVC 47 ; Richmond Theatre Management Ltd. [1993] BVC 872

Advance ticket sales

Commentary – VAT Reporter ¶11-920

Advocates

Legislation/Regulatory – SI 1995/2518 reg. 92

Alteration of, by commissioners

Generally

Legislation/Regulatory – VATA94 s. 6(10)

Regulations made by

Legislation/Regulatory – VATA94 s. 6(14)

Barristers

Legislation/Regulatory – SI 1995/2518 reg. 92

Basic

Flowchart

Commentary – VAT Reporter ¶11-700

Invoice not issued within 14 days

Commentary – VAT Reporter ¶11-700

Cards offering discounts at restaurants

Case Law – Granton Marketing Ltd; Wentwalk Ltd. [1999] BVC 2,336

Cash accounting scheme

Commentary – VAT Reporter ¶55-455

Change of VAT rate

Legislation/Regulatory – SI 1995/2518 reg. 95

Chargeable event, meaning

Legislation/Regulatory – Dir. 2006/112 art. 62(1)

Coin operated machines

Legislation/Regulatory – ESC 3.6

Compulsory purchase

Commentary – VAT Reporter ¶12-619 ; VAT Reporter ¶35-875

Compulsory purchase of land by local authority, compensation

Case Law – Landau. [1996] BVC 2,527

Conditional

Commentary – VAT Reporter ¶11-780

Construction of buildings

Contractor selling contract before construction starts

Commentary – VAT Reporter ¶12-600

Generally

Commentary – VAT Reporter ¶12-600 ; VAT Reporter ¶35-750

Periodic payments

Commentary – VAT Reporter ¶33-220

Single payment contract

Commentary – VAT Reporter ¶33-220

Construction services

Generally

Commentary – VAT Reporter ¶11-700(2) ; VAT Reporter ¶12-600
Legislation/Regulatory – SI 1995/2518 reg. 93

Value unascertained

Commentary – VAT Reporter ¶12-600

Continuous supplies

Goods

Legislation/Regulatory – Dir. 2006/112 art. 64 ; SI 1995/2518 reg. 94B

Services

Legislation/Regulatory – Dir. 2006/112 art. 64 ; SI 1995/2518 reg. 90-90B, 94B

Continuous supplies of services

Annual composite invoice

Commentary – VAT Reporter ¶12-510

Connected persons

Commentary – VAT Reporter ¶12-505

Gas and electricity

Case Law – Enron Europe Ltd. [2006] BVC 2,031 ; Revenue and Customs Commissioners v Enron Europe Ltd. [2006] BVC 368

Generally

Commentary – VAT Reporter ¶11-700 ; VAT Reporter ¶12-505
Case Law – Halpern & Woolf. [1993] BVC 944

Input tax claim

Case Law – The Simkins Partnership. [1993] BVC 799

Management charge

Commentary – VAT Reporter ¶12-520

Novation netting-off

Commentary – VAT Reporter ¶12-505

Payment deferred during pre-group registration period

Case Law – Waverley Housing Management Ltd. [1995] BVC 699

Pre-registration

Case Law – BJ Rice & Associates v. Customs and Excise Commissioners. [1994] BVC 165 ; BJ Rice & Associates v Customs and Excise Commissioners. [1996] BVC 211 ; BJ Rice & Associates. [1992] BVC 880

Solicitors

Commentary – VAT Reporter ¶53-036

Contractor supplying name and preferred bidder status to new company

Case Law – AGP (2001) Ltd formerly known as AGP (2001) plc. [2007] BVC 2,350

Cooling

Legislation/Regulatory – SI 1995/2518 reg. 86

Corporate purchasing (procurement) cards

Commentary – VAT Reporter ¶11-767

Creation, receipt of invoice

Commentary – VAT Reporter ¶11-765

De minimis limits

Commentary – VAT Reporter ¶19-435

Deposits

Accommodation

Commentary – VAT Reporter ¶11-910

An agreement to make an agreement

Commentary – VAT Reporter ¶11-780

Date of payment

Case Law – Bethway & Moss Ltd. (1988) 3 BVC 718 ; Regalstar Enterprises. (1988) 3 BVC 866

Generally

Commentary – VAT Reporter ¶11-780
Case Law – Chiltern Windows Ltd. [1995] BVC 1,024 ; Nigel Mansell Sports Co Ltd. [1991] BVC 718

Gold coin, before exemption removed

Case Law – (1984) 2 BVC 205,085 ; (1986) 2 BVC 200,274

Holiday accommodation booking

Case Law – Customs and Excise Commissioners v. Moonrakers Guest House Ltd. [1992] BVC 77 ; Moonraker's Guest House Ltd. (1990) 5 BVC 816

No supply of non-existent goods

Commentary – VAT Reporter ¶11-780

No-show charges and advance cancellations

Commentary – VAT Reporter ¶11-780

Part payments

Commentary – VAT Reporter ¶11-905

Place on club's waiting list

Commentary – VAT Reporter ¶11-780

Refundable deposit: no actual supply took place

Commentary – VAT Reporter ¶11-780

Security

Commentary – VAT Reporter ¶11-780

Designated travel service

Legislation/Regulatory – SI 1987/1806 art. 4

Double glazing

Case Law – APD Insulations (Group) Ltd. (1987) 3 BVC 530

Estate agents' services

Case Law – Trustees for the Greater World Association Trust. (1989) 4 BVC 607

EU sales

Commentary – VAT Reporter ¶63-160

Exempt supply of land

Case Law – (1986) 2 BVC 205,484

Export of goods on sale or return

Commentary – VAT Reporter ¶63-140

Face-value vouchers

VAT accounted for

Commentary – VAT Reporter ¶11-700

Flowchart

Commentary – VAT Reporter ¶11-700

Free supplies of services

Legislation/Regulatory – SI 1995/2518 reg. 81

Free zone goods

Legislation/Regulatory – CEMA79 s. 100C(4) ; VATA94 s. 17(5)(b)

Fuel and power

Continuous supplies

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

Gas and electricity supplied by persons outside the UK

Legislation/Regulatory – SI 1995/2518 reg. 82A

Generally

Legislation/Regulatory – SI 1995/2518 reg. 86

General provisions

Legislation/Regulatory – Dir. 2006/112 art. 62 ; VATA94 s. 6

Generally

Commentary – VAT Reporter ¶11-700 ; VAT Reporter ¶3-130

Gold, customers accounting for VAT

Legislation/Regulatory – VATA94 s. 55(4)

Goods

Continuous supplies

Legislation/Regulatory – Dir. 2006/112 art. 64

Dispatch or transport of exempt supply

Legislation/Regulatory – Dir. 2006/112 art. 67(1)

Generally

Commentary – VAT Reporter ¶11-700(1)
Legislation/Regulatory – Dir. 2006/112 art. 63

Heat

Commentary – VAT Reporter ¶12-325 ; VAT Reporter ¶13-755

Land sales: unknown consideration

Commentary – VAT Reporter ¶12-329

Land supplies: title transfer

Commentary – VAT Reporter ¶12-327

Long leases

Commentary – VAT Reporter ¶12-620

Online sale of goods on approval, sale or return, or similar

Commentary – VAT Reporter ¶12-320

Payments on account

Legislation/Regulatory – Dir. 2006/112 art. 65

Power

Commentary – VAT Reporter ¶12-325 ; VAT Reporter ¶13-755

Refrigeration

Commentary – VAT Reporter ¶12-325 ; VAT Reporter ¶13-755

Requests to alter tax point

Commentary – VAT Reporter ¶12-310

Sale or return sales

Commentary – VAT Reporter ¶12-320 ; VAT Reporter ¶12-645

Self-billing

Commentary – VAT Reporter ¶12-305

Solicitors

Commentary – VAT Reporter ¶53-046

Subject to warehousing regime

Legislation/Regulatory – VATA94 s. 18

Supplies on approval, sale or return etc.

Commentary – VAT Reporter ¶12-320

Transfer of plant and machinery to subsidiary: delayed agreed value

Commentary – VAT Reporter ¶12-680

Ventilation

Commentary – VAT Reporter ¶12-325 ; VAT Reporter ¶13-755

Hire-purchase agreements

Commentary – VAT Reporter ¶53-650

Hotel accommodation cancellation fees

Case Law – Bass plc. [1991] BVC 665

Imported goods

– see also Import VAT

Generally

Legislation/Regulatory – Dir. 2006/112 art. 70, 71

Imported natural gas or electricity

Commentary – VAT Reporter ¶12-617

Imported services

Generally

Commentary – VAT Reporter ¶12-615 ; VAT Reporter ¶65-637

Time of reverse charge

Commentary – VAT Reporter ¶11-700(3)

Interaction of receipt of payment and issue of invoice

Legislation/Regulatory – SI 1995/2518 reg. 94

Internet sales

Case Law – Customs & Excise Commissioners v Robertson's Electrical Ltd. [2007] BVC 710 ; Robertson's Electrical Ltd. [2005] BVC 2,070

Invoice date

Commentary – VAT Reporter ¶12-305

Invoices

Legislation/Regulatory – SI 1995/2518 reg. 14(3)

Land

Compulsory purchase

Legislation/Regulatory – SI 1995/2518 reg. 84(1)

Grant or assignment of fee simple where consideration cannot be fully determined

Legislation/Regulatory – SI 1995/2518 reg. 84(2)-(5)

Leases

Legislation/Regulatory – SI 1995/2518 reg. 85

Land supplies

Date of supply of major interest in land

Commentary – VAT Reporter ¶33-220

Leases

Commentary – VAT Reporter ¶12-620

Sales: unknown consideration

Commentary – VAT Reporter ¶12-329 ; VAT Reporter ¶33-220

Title transfer

Commentary – VAT Reporter ¶12-327

Leasing transactions

Commentary – VAT Reporter ¶13-655

Liability to VAT

Legislation/Regulatory – VATA94 s. 1(2)

Local authorities and similar bodies

Generally

Commentary – VAT Reporter ¶51-115

Off-street parking

Commentary – VAT Reporter ¶51-935

Mail order goods sold on approval or subject to condition

Case Law – The Littlewoods Organisation plc. [1997] BVC 2,479

Management charge

Commentary – VAT Reporter ¶12-520

Option to tax

Commentary – VAT Reporter ¶35-050

Output tax

Date of contract

Commentary – VAT Reporter ¶18-040

Generally

Commentary – VAT Reporter ¶104 ; VAT Reporter ¶18-010

Overpayments

Single supplies

Commentary – VAT Reporter ¶11-700

Subscriber

Commentary – VAT Reporter ¶11-915

Part payment

Legislation/Regulatory – SI 1995/2518 reg. 94

Payment

Booking charges, etc.

Commentary – VAT Reporter ¶11-910

Deposits which are part payments

Commentary – VAT Reporter ¶11-905

Generally

Commentary – VAT Reporter ¶11-900

Payments on account

Legislation/Regulatory – Dir. 2006/112 art. 65
Case Law – Trevalyn Estates Ltd; Cindason. [1992] BVC 582

Place of supply of services

Legislation/Regulatory – VATA94 s. 97A(2)

Postal imports

Commentary – VAT Reporter ¶63-735

Private use of business assets

Legislation/Regulatory – SI 1995/2518 reg. 81

Property transactions

Construction work

Commentary – VAT Reporter ¶35-750

Generally

Commentary – VAT Reporter ¶35-725

Summary

Commentary – VAT Reporter ¶35-700

Receipt of cheque constituting receipt of payment

Case Law – (1986) 2 BVC 205,438 ; (1986) 2 BVC 205,475

Receipt of payment, meaning

Legislation/Regulatory – SI 1995/2518 reg. 94A

Refrigeration

Continuous supplies

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

Generally

Legislation/Regulatory – SI 1995/2518 reg. 86

Registration threshold

Commentary – VAT Reporter ¶43-075

Regulations

Legislation/Regulatory – VATA94 s. 88(3)

Retail schemes

Case Law – Customs and Excise Commissioners v Next plc; Customs and Excise Commissioners v Grattan plc. [1995] BVC 150 ; Grattan plc. [1995] BVC 872 ; Next plc. [1993] BVC 900

Retailers

Commentary – VAT Reporter ¶11-950

Retention of title clauses

Case Law – Volvo Trucks (Great Britain) Ltd. (1987) 3 BVC 680

Retention payments

Commentary – VAT Reporter ¶12-625
Legislation/Regulatory – SI 1995/2518 reg. 89

Reverse charge

Generally

Legislation/Regulatory – SI 1995/2518 reg. 82

Telecommunications services

Legislation/Regulatory – SI 1997/1523 art. 4

Royalties and similar payments

Legislation/Regulatory – SI 1995/2518 reg. 91

Sales of freeholds

Completion

Commentary – VAT Reporter ¶35-825

Compulsory purchase orders

Commentary – VAT Reporter ¶35-875

Exchange of contracts

Commentary – VAT Reporter ¶35-775

Grant or assignment of lease for premium

Commentary – VAT Reporter ¶35-900

Grants of leases and licences for rent

Commentary – VAT Reporter ¶35-925

Possession before completion

Commentary – VAT Reporter ¶35-800

Post-completion

Commentary – VAT Reporter ¶35-850

Special rules

Commentary – VAT Reporter ¶36-000

Surrender of lease

Commentary – VAT Reporter ¶35-950

Variation of lease

Commentary – VAT Reporter ¶35-975

Self-billing

Commentary – VAT Reporter ¶12-305 ; VAT Reporter ¶56-200

Self-supplies, car

Commentary – VAT Reporter ¶13-180

Services

14-day rule

Commentary – VAT Reporter ¶11-700(2)

Advocates

Commentary – VAT Reporter ¶12-595

Barristers

Commentary – VAT Reporter ¶12-595

Car fuel for private use

Commentary – VAT Reporter ¶12-655

Coin-operated machine or meter, supplies through

Commentary – VAT Reporter ¶12-635

Compulsory purchase

Commentary – VAT Reporter ¶12-619

Construction industry

Commentary – VAT Reporter ¶11-700(2) ; VAT Reporter ¶12-600

Continuous supplies

Commentary – VAT Reporter ¶11-700(2) ; VAT Reporter ¶12-505 ; VAT Reporter ¶12-510 ; VAT Reporter ¶12-520
Legislation/Regulatory – Dir. 2006/112 art. 64

Credit

Commentary – VAT Reporter ¶12-650

Exempt supplies

Commentary – VAT Reporter ¶12-650

Generally

Commentary – VAT Reporter ¶11-700(2) ; VAT Reporter ¶12-500
Legislation/Regulatory – Dir. 2006/112 art. 63

Imported

Commentary – VAT Reporter ¶12-615 ; VAT Reporter ¶65-637

Imported natural gas or electricity

Commentary – VAT Reporter ¶12-617

Imported, time of reverse charge

Commentary – VAT Reporter ¶11-700(3)

Leases

Commentary – VAT Reporter ¶12-620

Management charge

Commentary – VAT Reporter ¶12-520

Payments on accounts

Legislation/Regulatory – Dir. 2006/112 art. 65

Private use of goods

Commentary – VAT Reporter ¶12-610

Registration threshold

Commentary – VAT Reporter ¶43-075

Retention payments

Commentary – VAT Reporter ¶12-625

Reverse charge

Commentary – VAT Reporter ¶64-800

Royalty and similar payment

Commentary – VAT Reporter ¶12-590

Supply spanning rate change

Commentary – VAT Reporter ¶12-605

Undetermined consideration for freehold land

Commentary – VAT Reporter ¶12-619

Solicitors

Advance payments for services

Commentary – VAT Reporter ¶53-040

Continuous supplies of services

Commentary – VAT Reporter ¶53-036

Fees for services

Commentary – VAT Reporter ¶53-044

Goods

Commentary – VAT Reporter ¶53-046

Importance

Commentary – VAT Reporter ¶53-030

No invoice issued, liability to account for VAT

Commentary – VAT Reporter ¶53-038

Services, generally

Commentary – VAT Reporter ¶53-032

Special invoicing rule

– see Invoices

Special rules

Commentary – VAT Reporter ¶53-048

Special rules

Actual tax point

Commentary – VAT Reporter ¶11-750

Change in VAT rate

Commentary – VAT Reporter ¶11-750

Goods

Commentary – VAT Reporter ¶12-305–VAT Reporter ¶12-329

Regulation providing different time of supply in special situations

Commentary – VAT Reporter ¶11-750

Sales of freeholds

Commentary – VAT Reporter ¶36-000

Services

Commentary – VAT Reporter ¶12-500–VAT Reporter ¶12-655

Solicitors

Commentary – VAT Reporter ¶53-048

Zero-rated supply

Commentary – VAT Reporter ¶11-750

Supplier's goods in possession of buyer

Legislation/Regulatory – SI 1995/2518 reg. 88

Supply of services, compatibility of national legislation with Community law

Case Law – Ufficio IVA di Trapani v. Italittica SpA (Case C-144/94). [1996] BVC 67

Telecommunications services

Continuous supplies

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

Reverse charge

Legislation/Regulatory – SI 1997/1523 art. 4

Television hire agreements

Case Law – Commissioners of Customs & Excise v. Thorn Electrical Industries Ltd. and Others. (1974) 1 BVC 29

Termination payments

Legislation/Regulatory – SI 1995/2518 reg. 89

Theatre tickets, advance bookings

Commentary – VAT Reporter ¶52-230

Tour operators' margin scheme

Commentary – VAT Reporter ¶54-485
HMRC Guidance – Notice 709/5

Transfer of land

Case Law – Cumbernauld Development Corporation v Customs and Excise Commissioners. [2002] BVC 384

Transport and shipping services

Case Law – TNT Express Worldwide (Poland) sp. z o.o. v Minister Finansów (Case C-169/12). [2013] BVC 202

Triangular transactions

Legislation/Regulatory – VATA94 s. 14(4)

Variation of 14-day period

Commentary – VAT Reporter ¶11-750

Vending machines

Commentary – VAT Reporter ¶18-565

Ventilation

Continuous supplies

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

Generally

Legislation/Regulatory – SI 1995/2518 reg. 86

Warehoused goods

Commentary – VAT Reporter ¶63-730

Water

Continuous supplies

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

Generally

Legislation/Regulatory – SI 1995/2518 reg. 86