Capital items

Cash accounting scheme

Compliance

Disposition, supply made in course or furtherance of business

General provisions

Generally

Land and buildings, election to tax

Motor cars

Second-hand

Self-supplies

Non-supply of goods treatment

Non-supply of services treatment

Private or non-business use

Goods

Services

Registration

Generally

Notification of liability

Threshold

VAT groups

Works of art, antiques and collectors' items