Accommodation, long-stay

Acquisition of goods

Appeals

Expressed in foreign currency

Generally

Relevant time, meaning

Relevant transaction, meaning

Acquisition of goods: currency conversion

Appeals

Auctioneers' scheme

Barter transactions

Benefits provided in return for donation

Betting, gaming and lotteries

Stakes and takings

Car manufacturer's bonus scheme

Card-handling services

Cars

Computation of cost price

Payment made by manufacturer to finance company

Changes in VAT rate

Connected persons

EU law

Generally

Leasing between

Market value

Over valuation

Consideration

– see Consideration

Contingent discount

Case law

Customers' own materials used for creating new items

De-registration

Deemed supplies

Cessation of business

Designated travel service

Direct sellers, direction

Direction

Direction, validity

Direct sellers

Generally

Discount for prompt payment

Disposal of assets

Disputes settled without writ

Dividends paid by retailer

Dutiable goods, removal to the UK

Electronic face-value vouchers

Expressed in foreign currency

Acquisition of goods

Generally

Extended warranties and electrical goods

Food/accommodation supplied to employees

Foreign currency transactions

Free meal given to coach drivers by motorway service station

Fuel for private use

Generally

Interpretation

Option for valuation on flat-rate basis

Supplies at less than open market value

Gaming machines

Generally

Gift voucher as part of customer loyalty scheme

Goods

Consideration not limited to supply

Direction to direct sellers

Generally

Imported goods

Monetary consideration

Non-monetary consideration

Open market value

Goods paid for by cash vouchers issued by finance company

Hotel providing meals for staff at price lower than cost price

Imported goods

– see also Imported goods

Connected services

Discount, exclusion

Expressed in foreign currency

First place of destination, meaning

Generally

Incidental expenses, inclusion

Re-importations following treatment/processing or repairs

Taxes etc., inclusion

Works of art, collectors' items and antiques

Imported services

Interaction of taxes

Intra-group supply

Introductory gifts offered by mail order company

Land and buildings

Long-stay accommodation

Margin scheme, taxable dealers

Determination

Exercise of option

Goods supplied within the Community

Meals and accommodation provided to employees

Money-off coupons

Motor cars

New items of jewellery made using customers' own gold

Open market value

Generally

Goods

Meaning

Services

Open market value direction

Discount for prompt payment

Equipment leasing

Goods sold by non-taxable persons

Open market value direction, validity

'open market value on the sale by retail'

Generally

Mail order sales through non-taxable persons

Partial exemption, standard method

Party plan sales, retail value direction by Customs

Party plan type sales

Private use of part of building forming part of assets of business

Private/non-business use

Business services

Cessation of business

Promotion scheme, free mobile phone

Prompt payment discount

Change to (from April 2015)

Generally

Reduction for cancellation, refusal or non-payment

Registration

Determination of value

Generally

Threshold

Thresholds

Tour operators' margin scheme

Registration duty on new motor vehicles

Relevant machine games

Generally

Meaning

Reliance on schedules of calculations produced during hearing

Removal of goods to the UK

Replacement videos

Returnable packing costs

Reverse charge services

Reverse charge, gas and electricity

Reverse charge: carousel fraud

Second-hand goods: threshold for registration and cash accounting

Self-supplies

Cessation of business

In-house construction services

Services

Consideration not limited to supply

Generally

Monetary consideration

Non-monetary consideration

Open market value

Private or non-business use

Telecommunications

Services, registration threshold

Simultaneous transfer and cesser of use of retail scheme B

Solicitors

Discounts for prompt payment

Generally

Spot-the-ball competition, reference to ECJ

Staff discounts

Stock-in-trade cars, use for consideration less than market value

Supply of goods

Expressed in foreign currency

Treasury orders

Supply of services

Expressed in foreign currency

Generally

Reverse charge

Telephone call where denomination of coin inserted exceeded cost of call

Tour operators' margin scheme

Tour operators' margin scheme, European law

Trading stamps

Value shifting, insurance and card handling fees

Value shifting, insurance cover on furniture sales

VAT-inclusive retail price marking

Yacht, private use