Value added tax (VAT)
Accounting
Accounts
Annual accounting scheme
Cash accounting scheme
Acquisitions
Call-off stocks
Consignment stocks
Exceptions to procedure
Excise goods
Generally
Intra-EU freight transport
Meaning
New means of transport
Place of acquisition
Place of supply
Procedure
Registration
Registration requirements
Sale or return goods
Self-supply
Statistical returns
Time of acquisition
Value
Addresses for written and e-mail enquiries
Administration
Agent's authority to act for client, Form 64-8
Agents
Analysis of leasing
Annual accounting scheme
Applications
Generally
Appeals
Appealable matters
Generally
Procedures
Reviews
Time-limit
Appeals to tribunal
Application
Artistic services, place of supply
Assessments
Avoidance schemes, disclosure of
Avoidance, disclosure requirements
Bad debt relief
Generally
Repayment of input tax on non-payment
Basic rules
Blocked input tax
Breach of regulations
Buildings
Capital goods scheme
Fittings, input tax deduction
Protected buildings, zero-rating
Business
Deductions disallowed
Meaning
Sale of as going concern
Business entertaining expenses
Business Payment Support Service
Business premises renovation allowances
Business promotion schemes
Credit vouchers
Overview
Retailer vouchers
Single-purpose face-value
Buying property
Call-off stocks
Capital allowances
Annual investment allowances
Capital goods scheme interaction
Connected persons
Contracts where person may become plant owner
First-year allowances
No disposal value
Research and development
Short-life assets
Time additional liability incurred
Writing-down allowances
Capital gains tax
Capital goods scheme
Generally
Interaction with capital allowances
Car exports
Caravan pitches
Cars
Acquisition for use in business, input tax
Advisory fuel rates
Gift of
Mileage allowances
Private fuel scale charges
Reclaiming input tax
Repossessed
Second-hand goods scheme
Self-supply
Cash accounting scheme
Central heating systems installations
Changes in rate
Charge to tax
Generally
UK supplies
Chargeable gains
Charities
Check you have all the facts
Children's car seats
Civil and criminal offences and penalties
Civil engineering works
Class 1 and Class 1A exclusion
Clearances
Commencement/cessation of trade
Complaints to HMRC
Compound supplies
Computer equipment
Concept
Consideration
Consignment stocks
Construction services, self-supply
Contraceptive products
Control
Course or furtherance of business, meaning
Credit system
Cross-border transactions, special rules for
Generally
Supplies of goods
Supplies of services
‘place of supply' rules
Cultural services, place of supply
Cumulative effect of errors
Cumulative nature
De-registration
Acquisitions from other member states
Applications
Assets supplied in UK by overseas persons
Changes in details
Electronic services
Non established taxable persons
Office addresses and telephone numbers
Supplies from other member states
Taxable supplies
Deductibility
Deduction statements
Default interest
Default surcharge
Deregistration
Acquisitions of goods from other EU countries
Distance selling
Generally
Post-deregistration relief
Digital services
Digital services from 1 January 2015
Distance selling
Place of supply
Registration requirements
DIY builders, claims
Domestic fuel and power
EC Sales List (ESL)
Failure to submit
Generally
Employee benefits, cash equivalent
Employment income
Energy-saving materials
Enforcement
EU territories
Excise goods, registration limits
Exempt supplies
Exemption groups
Generally
Nature of
Exemptions generally
Farmers, flat-rate scheme
Flat rate scheme
Flat-rate scheme
Farmers
Small businesses
Small firms
Fractions checklist
Retailers
Fraud
Fraudulent evasion
Free zones
Fuel and power supplies
Fuel for private use
Gas and electricity, place of supply
General principles
Generally
Gifts
Goods, deemed supply
Motor car
Samples
Going concerns
Goods, supply
Generally
Gifts
Input tax not recoverable
Place of
Services, distinction
Government departments
Ground source/air source heat pumps installations
Group companies
Acquisition of business, self-supply
Generally
Limited partnerships
Handling
Historical background
HMRC helpline
HMRC VAT manuals, list of
HP and similar transactions
Finance agreement
Generally
Repossession
Transfer of the agreement
Importers, place of supply of goods
Imports
Absolute reliefs
Agent for non-resident
Alternative entry procedures
Business imports
Charge to tax
Customs Freight Simplified Procedures
Deferred payment arrangements
Exempt goods
General reliefs
Generally
Identity of importer
Input tax
Payment of tax
Place of supply rules
Postal
Private individual imports
Procedure on importation
Reliefs
Removal from warehouse
Single Administrative Document (SAD)
Suspension of charge
Temporary admission relief
Value on importation
Zero-rated goods
Industrial buildings allowances
Additional VAT liability, meaning
Additional VAT rebate, meaning
Apportionment
Chargeable period
Time when additional VAT liability/rebate made
Inheritance tax, lifetime transfers
Input tax
Input tax blocked
Input tax recovery
Accountancy fees
Business purpose test
Legal services and fees
Tripartite transaction
Insolvency enquiry line
Installed goods, place of supply
Insurance
Interaction with SDLT rules
Interaction with stamp duty
Interest
Default
Overpaid
Reckonable dates
Statutory
Underpayments
Intrastat
Intrastat declarations
Invoices
Generally
Invoices, time of supply
14-day rule
Pro-forma
Invoicing
Land
Large scale transfers of local authority housing to registered social landlords
Large traders, payment on account
Lease settlements
Leased assets affixed to land
Ant-avoidance provisions
Generally
Lessor has intrest in land
Lessor has no interest in land
Other consideration
Liability to tax
Limited partnerships
Local authorities
Lock
Member states
Mini One Stop Shop (MOSS)
Misnomers
Missing trader fraud
Mitigation of penalties
Mobility aids
Mobility aids for the elderly
Money which is not consideration, receipt
Motor cars
Movement of goods to another EU member state, self-supply
Multiple supplies
New build properties
Non-established taxable person
Non-residents
Non-supplies
Offences and penalties
Offset of CIS repayments against
Once supply has occurred, it is often too late
Option to tax
Option to tax, notification and queries
Overseas businesses, registration
Overseas customers, sale or return goods
Partial exemption
Agreement of method
Annual adjustment calculation
Changes of use
Concept of attribution rules
De minimis limit
Deductions relating to foreign branches
Generally
Imposition of method
Legislation
New framework, HMRC
Non-supply activities
Overview of rules
Residual input tax
Self-supplies
Special method, override and use of
Standard method
Transfers on death
Use of method
Partnership - cost of raising capital
Partnership transactions
Capital introduced
De-registration
Purchase and disposal
Partnerships
Payment
Breach of regulations
Dates
On account by large traders
Penalties
Generally
Place of supply of goods
Distance selling
Generally
Importers
Installed goods
Interaction
Intra-EC supplies
Place of supply of services
EC Sales List
Effective use and enjoyment rules
General exceptions
Generally
Reverse charge
Place of supply, determination
Places of worship
Planning
Generally
High-risk persons
Planning considerations
Grouping
Partial excemption
Plant and machinery allowances
Additional VAT liability, meaning
Additional VAT rebate, meaning
Anti-avoidance
Apportionment
Chargeable period
Disposal value, additional VAT rebate
First-year allowances
Qualifying expenditure
Short-life assets, balancing allowance
Time when additional VAT liability/rebate made
Previous sales tax
Private tuition by partnership
Exemption
Problems, identifying and resolving
Property ownership
Generally
Interest retained by outgoing partner
Nominee company
Opting to tax
Ordinary partnership asset
Partners included in balance sheet
Partners outside the partnership
Partnership interests
Property letting
Service company
Summary
Publications having legal force
Rate applicable
Rate changes
Rate of charge
Rates
Fractions
Fuel and power
Higher rate
Reduced
Reduced rate
Standard
Standard rate
Works of art/antiques and collectors' items
Zero rate
Zero-rate
Reasonable excuse
Reckonable dates
Records
Breach of regulations
Flat-rate scheme
Generally
Importance
Requirements
Recovery by the lessee
Recovery by the lessor
Reduced rate
Reduced rate supplies
Registration
Acquisitions from other member states
Applications
Assets supplied in UK by overseas persons
Changes in details
Electronic services
Non-established taxable persons
Office addresses and telephone numbers
Supplies from other member states
Taxable supplies
Registration numbers, country code prefix
Relationship with other taxes
Reliefs
Bad debts
Post-deregistration
Pre-registration
Renovations/conversions of residential/non-residential property
Repayment
Bad debts accounts
Non-payment for supply
Repayment supplement
Repossessed goods
Research and development allowances
Additional expenditure etc., additional VAT liability treated as
Additional VAT liability, meaning
Additional VAT rebate, meaning
Apportionment
Chargeable period
Disposal value, additional VAT rebate generating
Effect on balancing charges of additional VAT rebates in earlier chargeable periods
Meanings
Time when additional VAT liability/rebate made
Residential building, self-supply
Residential conversions/renovations and alterations
Retail schemes
Returns
Correction of errors
Generally
Reverse charge
Reviews
Sale of business as going concern
Sale or return goods
Scope of
Second-hand goods scheme
Second-hand goods schemes
Self-billing
Self-supplies
Separation of businesses
Services, supply
Generally
Goods, distinction
Place of supply
Small businesses, special schemes
Smoking cessation products
Static caravans
Status of FHL properties
Supply
Acquisitions
Business assets used for non-business purposes
Charge to tax
Consideration
Deemed
Deregistration, remaining goods
Electronic services
Fuel for private use
Goods
Imported goods rules, interaction
Imports
Intra-EU journeys, place of supply
Made outside UK (non-supply)
Meaning
Multiple
Non-payment for
Receivers
Reverse charge
Self-supplies
Services
Transfer/disposal of business assets
Surcharges
Surcharges, disallowed deductions
Taxable person
Taxable persons and businesses
Business activities
Generally
Person, meaning
Taxable person, meaning
Taxable unit is person
Taxable property
Occupational pension schemes
Self-invested personal pension schemes (SIPPs)
Telecommunications, place of supply
Termination payments under a lease
Time of supply
Basic tax point
Change in rate of tax
Date payment received
Forfeit deposit
Generally
Importance
Issue of tax invoice
Special rules
Time-limits
Appeals
Assessments
Tour operators
Transfer of a ‘going concern'
Transfer of going concern provisions
Trnsafer of the lease
Turnover limits
Distance selling to the UK
Generally
Underpaid, interest
Value of acquisitions
Value of imports
Value of supply
Change in rate of tax
Change in value
Consideration in foreign currency
Consideration in money
Discounts
Generally
More than one supply
Non-monetary consideration
Prompt payment discounts
Special rules
VAT 68 procedure applications
VAT in other countries
VAT number, verification of validity
Vehicle exports outside Europe
Welfare advice or information
Where the lessor ‘belongs'
Woman's sanitary products
Women's sanitary products
Works of art
Zero-rated supplies
Zero-rating
Exports of goods
Generally
Groups
Imports from outside the EU
Meaning
