– see also Burglary; Lost, stolen or destroyed goods; Stolen goods

Business deductions

Commentary – Essential Tax Companion ¶5875

Cash/goods, vending machines

Commentary – VAT Reporter ¶18-565

Conditionally exempt property

Legislation/Regulatory – Misc. 110

Direct tax treatment

Commentary – VAT Reporter ¶7-025
Case Law – Sharkey (H.M. Inspector of Taxes) v. Wernher

Input tax deduction, adjustment where shortfall of goods

Case Law – PIGI – Pavleta Dimova ET v Direktor na Direktsia – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-550/11). [2012] BVC 674

Output tax

Distinction between theft of goods and theft of sale proceeds

Commentary – VAT Reporter ¶18-050

Theft of sale proceeds

Commentary – VAT Reporter ¶104 ; VAT Reporter ¶53-900

Recovery of property income

– see Assets Recovery Agency (ARA); Civil recovery proceedings

Supply of goods for consideration

Case Law – British American Tobacco International Ltd & Anor v Ministerie van Financiën (Case C-435/03). [2005] BVC 755

Trading expenditure, deductions

Commentary – Tax Reporter ¶214-200 ; Tax Reporter ¶708-050
Case Law – ALLEN (H.M. INSPECTOR OF TAXES) v. FARQUHARSON BROTHERS AND COMPANY. ; Bamford (H.M. Inspector of Taxes) v. A.T.A. Advertising Ltd. ; CURTIS (H.M. INSPECTOR OF TAXES) v. J. & G. OLDFIELD, LIMITED. ; THE ROEBANK PRINTING COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE.

Value added tax

Commentary – Essential Tax Companion ¶67170