A fixed establishment, meaning

Accounting for VAT

Checklist

ESC for fixed margin excursions sold by cruise operators

ESC: airline charter option

Generally

Airline, input tax on hotel bills and hire charges

Alternative method of calculation

Election to use

Withdrawal of approval

Annual adjustment assessment, three-year cap

Applicability

Applicability, cases

Application

Failure of member state to fulfil obligations

Generally

Organisation of international study trips

Apportionment

Apportionment of supplies

Calculation

Cost-based (annual adjustment) from 1 January 2010

Market value (annual adjustment) from 1 January 2010

Provisional percentage

Simplified year-end (annual adjustment)

Two annual calculations: change in standard VAT rate

Year-end (annual adjustment) up to 31 December 2009

Cap, interaction

Change in method of calculation, Customs' refusal

Checklist

Conflict with UK practice

Designated travel services

Enjoyed outside EC, zero-rating

Generally

Limousine service

Meaning

Place of supply

Supply not treated as, option

Tax point

Value

Disqualification from membership of group of companies

European law

Exempted transactions

General provisions

Generally

Group membership, restriction

Has established its business, meaning

Holiday accommodation

Hotel

In-house supplies

In-house supply of transport, calculation of costs

Input tax, disallowance

Inputs excluded indirect cost of adverts and training

Invoices

Liability to account for output tax under TOMS

Margin scheme supply

Meaning

Method of accounting for tax

Operation of a website to market hotel rooms

Passenger transport

Place of supply of services

European law

Generally

Modification

Place business established

Supply made from fixed establishment

Principal or agent

Generally

Travel club supplies

Registration

Threshold

Value of supply

Single service

Generally

Taxable amount

Supplies of hotel and other accommodation made as agent for accommodation providers

Tax point

Taxable amount

Bought-in and in-house supplies

Generally

Prompt payment discounts

Those within scheme

Tour operator, meaning

Tour operator, meaning within EU law

Transport-only sales, treatment

Travel agent, meaning within EU law

Travel facility

UK legislation

Value of supplies

European law

Registration purposes

Wholesale supplies

Writing off debts