Aircraft

Generally

Services supplied where business belongs

Computer equipment to group company, input tax

Connected persons, value of supply

Freight containers

Generally

Non-monetary financial services

Generally

Input tax block

Lease termination payments

Local authorities

Car leasing to employees

Generally

Lease adjustments

Means of transport

Generally

Non-monetary financial services

Services supplied where performed or use and enjoyment occurs

Motor cars

Input tax

Place of supply of services

Used

Motor vehicles to transport managing director from home to work

Movable property generally

Open market value direction

Place of supply of services

Generally

Supplies post-31 December 2009

Supplies pre-1 January 2010

Rebates

Release from lease purchase agreement, meaning of supply

Ships

Termination of lease of printing equipment, compensation

Transactions treated as deemed supply

Transfers/disposals of agreements

Unilateral termination of lease, compensation

Used motor cars