Tax point
Acceleration
Accommodation
Generally
Purchase card transactions
Acquisition of goods
Accounting for VAT
Generally
Subject to warehousing regime
Triangular transactions
Advance payments
Building alteration work
Theatre tickets
Advance ticket sales
Advocates
Alteration of, by commissioners
Generally
Regulations made by
Barristers
Basic
Flowchart
Invoice not issued within 14 days
Cards offering discounts at restaurants
Cash accounting scheme
Change of VAT rate
Chargeable event, meaning
Coin operated machines
Compulsory purchase
Compulsory purchase of land by local authority, compensation
Conditional
Construction of buildings
Contractor selling contract before construction starts
Generally
Periodic payments
Single payment contract
Construction services
Generally
Value unascertained
Continuous supplies
Goods
Services
Continuous supplies of services
Annual composite invoice
Connected persons
Gas and electricity
Generally
Input tax claim
Management charge
Novation netting-off
Payment deferred during pre-group registration period
Pre-registration
Solicitors
Contractor supplying name and preferred bidder status to new company
Cooling
Corporate purchasing (procurement) cards
Creation, receipt of invoice
De minimis limits
Deposits
Accommodation
An agreement to make an agreement
Date of payment
Generally
Gold coin, before exemption removed
Holiday accommodation booking
No supply of non-existent goods
No-show charges and advance cancellations
Part payments
Place on club's waiting list
Refundable deposit: no actual supply took place
Security
Double glazing
Estate agents' services
EU sales
Exempt supply of land
Face-value vouchers
VAT accounted for
Flowchart
Free supplies of services
Free zone goods
Fuel and power
Continuous supplies
Gas and electricity supplied by persons outside the UK
Generally
General provisions
Generally
Gold, customers accounting for VAT
Goods
Continuous supplies
Dispatch or transport of exempt supply
Generally
Heat
Land sales: unknown consideration
Land supplies: title transfer
Long leases
Online sale of goods on approval, sale or return, or similar
Payments on account
Power
Refrigeration
Requests to alter tax point
Sale or return sales
Self-billing
Solicitors
Subject to warehousing regime
Supplies on approval, sale or return etc.
Transfer of plant and machinery to subsidiary: delayed agreed value
Ventilation
Hire-purchase agreements
Hotel accommodation cancellation fees
Imported goods
Generally
Imported natural gas or electricity
Imported services
Generally
Time of reverse charge
Interaction of receipt of payment and issue of invoice
Internet sales
Invoice date
Invoices
Land
Compulsory purchase
Grant or assignment of fee simple where consideration cannot be fully determined
Leases
Land supplies
Date of supply of major interest in land
Leases
Sales: unknown consideration
Title transfer
Leasing transactions
Liability to VAT
Local authorities and similar bodies
Generally
Off-street parking
Mail order goods sold on approval or subject to condition
Management charge
Option to tax
Output tax
Date of contract
Generally
Overpayments
Single supplies
Subscriber
Part payment
Payment
Booking charges, etc.
Deposits which are part payments
Generally
Payments on account
Place of supply of services
Postal imports
Private use of business assets
Property transactions
Construction work
Generally
Summary
Receipt of cheque constituting receipt of payment
Receipt of payment, meaning
Refrigeration
Continuous supplies
Generally
Registration threshold
Regulations
Retail schemes
Retailers
Retention of title clauses
Retention payments
Reverse charge
Generally
Royalties and similar payments
Sales of freeholds
Completion
Compulsory purchase orders
Exchange of contracts
Grant or assignment of lease for premium
Grants of leases and licences for rent
Possession before completion
Post-completion
Special rules
Surrender of lease
Variation of lease
Self-billing
Self-supplies, car
Services
14-day rule
Advocates
Barristers
Car fuel for private use
Coin-operated machine or meter, supplies through
Compulsory purchase
Construction industry
Continuous supplies
Credit
Exempt supplies
Generally
Imported
Imported natural gas or electricity
Imported, time of reverse charge
Leases
Management charge
Payments on accounts
Private use of goods
Registration threshold
Retention payments
Reverse charge
Royalty and similar payment
Supply spanning rate change
Undetermined consideration for freehold land
Solicitors
Advance payments for services
Continuous supplies of services
Fees for services
Goods
Importance
No invoice issued, liability to account for VAT
Services, generally
Special invoicing rule
Special rules
Special rules
Actual tax point
Change in VAT rate
Goods
Regulation providing different time of supply in special situations
Sales of freeholds
Services
Solicitors
Zero-rated supply
Supplier's goods in possession of buyer
Supply of services, compatibility of national legislation with Community law
Telecommunications services
Continuous supplies
Television hire agreements
Termination payments
Theatre tickets, advance bookings
Tour operators' margin scheme
Transfer of land
Transport and shipping services
Triangular transactions
Variation of 14-day period
Vending machines
Ventilation
Continuous supplies
Generally
Warehoused goods
Water
Continuous supplies
Generally
