Acquisition of goods from another member state

Breaches, penalty

Assessment of amount due

Generally

Capital goods, relief for

Credit for input tax

Customers to account for VAT on supplies of gold etc.

Default interest

Exemption

General provision

Imported goods, relief

Interest in cases of official error

Joint and several liability of traders in supply chain where tax unpaid

Margin schemes

Non-taxable person deemed taxable

Payments on account of VAT

Place of supply of goods

Place of supply of services

Rate of VAT

Registration, change of thresholds

Acquisitions from other member states

Generally

Supplies from other member states

Repayment supplement

Reverse charge on supplies received from abroad

Rules and regulations, by statutory instrument

Self-supplies

Generally

Non-application

Private use

Road fuel for private use

Specified

Small business gifts, threshold

Supply of goods

Self-supply

Value

Supply of services, value

Supply, meaning

Terminal markets

Tour operators

Value of supply

Supply of goods

Supply of services