– see also Supply of goods; Supply of services

Charge on

Legislation/Regulatory – FA2000 Sch. 6, para. 2

Charities

Commentary – Indirect Tax Reporter ¶50-075

Checklist of registration thresholds

Commentary – Indirect Tax Reporter ¶43-002

Deemed

Change of circumstance etc.

Legislation/Regulatory – FA2000 Sch. 6, para. 24, 34(3)

Use of commodities by utilities and producers

Legislation/Regulatory – FA2000 Sch. 6, para. 23

Distribution of free educational prospectuses

Case Law – Customs and Excise Commissioners v West Herts College. [2005] BVC 582 ; West Herts College. [2001] BVC 2,068

Electricity

Legislation/Regulatory – FA2000 Sch. 6, para. 5

Excluded supplies

Legislation/Regulatory – FA2000 Sch. 6, para. 8

Exemptions

– see Exempt supplies

Gas

Legislation/Regulatory – FA2000 Sch. 6, para. 6

Landlord to tenant, invoice

Commentary – Indirect Tax Reporter ¶37-625

Meaning

Legislation/Regulatory – FA2000 Sch. 6, para. 4

Private car hire drivers' association to members

Case Law – Eastbourne Town Radio Cars Association v. Customs and Excise Commissioners [1997] BVC 44 ; Eastbourne Town Radio Cars Association v. Customs and Excise Commissioners. [1998] BVC 197 ; Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise. [2001] BVC 271

Scope of VAT

Legislation/Regulatory – VATA94 s. 4

Settlement of hire-purchase debt by third party

Case Law – Phillip Drakard Trading Ltd v. Customs and Excise Commissioners. [1992] BVC 86 ; Phillip Drakard Trading Ltd. (1990) 5 BVC 749

Sheltering from VAT

Commentary – Indirect Tax Reporter ¶43-090

Solid fuels and liquified petroleum gases

Legislation/Regulatory – FA2000 Sch. 6, para. 7

Transfer of business as going concern

Case Law – (1986) 2 BVC 200,222

UK, de-registration (Sch. 1)

Commentary – Indirect Tax Reporter ¶43-925