Acquisitions

Agents

Bodies governed by public law

Bodies of persons

Ceasing to be

Charities

– see Charities

Civil Aviation Authority

Civil partners

Disposals of agricultural land redesignated for development

Disputes with HMRC

– see Appeals

Economic activities

Employee

Employees excluded

Executors and administrators

Friendly societies

Generally

Holding company

Identifying, flowchart

Identity where registered persons on holiday

Imported goods

Generally

Private purposes

Incapacitated persons

Infants

Liability for payment of VAT

Local authorities and similar bodies

City council, receipts from parking meters and car parks

Competition with private sector

Generally

Off-street parking

Provision and maintenance of cemeteries

Provision of education for fee

Purchase of capital goods

Married couples

Meaning

Generally

Supply of new means of transport

Municipal body

Non-established, registration

– see Registration

Non-residents with UK branch or agency

Open-ended investment companies

Payments on account

Personal representatives

Persons treated as one

Place of residence

Public bodies treated as

Exemption

Generally

List of taxable activities

Receiver appointed by mortgagee to collect rents

Receivers

Registration

– see Registration

Single taxable person treatment

Status

Generally

Right to deduct input tax on rent and charges on premises where economic activity ceased

Supplier

Supplies to persons taxable in another member state

Supply of building

Supply of building land

Supply of services, private or non-business use

Taxation under laws of other member states

Transactions carried out on an occasional basis

Transfer of business as going concern

Transferee of rental property

Trustees