Vouchers
Books of vouchers sold to car dealers
Consideration
Exemption
Prepayment
Cash
Child trust funds
Childcare
Generally
CIS5 holders CIS23 vouchers
CIS6 holders CIS24 vouchers
Class 1 exclusion
Consideration
Books of vouchers sold to car dealers
Car dealer's vouchers in artificial values
Car dealers 'purchase plus' and MOT vouchers
Generally
Goods supplied on redemption of vouchers
Salary sacrifice
Services supplied at discount on redemption of vouchers
Wholly in money
Construction Industry Scheme 1975-1999 voucher 715
Construction Industry Scheme 1999-2007 voucher CIS25
Discount vouchers supplied on consignment basis, tax point
Employee benefits
Face-value
Fuel
Gifts from third parties
Gross payment status
Incidental overnight expenses
Interest, payment in
Local authorities operating voucher schemes
Manufacturer's money-off vouchers
Meals
Overseas dividends
Payment
Payment of goods
Cash vouchers issued by finance company, determination of value
Reimbursement to taxpayer
Payments by way of
Payments made for outside scope items
Removal expenses and benefits
Special experiences, meaning of agent