Generally

Commentary – VAT Reporter ¶41-750

Input tax

Captives and non-permitted/authorised insurers

Commentary – VAT Reporter ¶41-750

Direct attribution

Commentary – VAT Reporter ¶41-750

Generally

Commentary – VAT Reporter ¶41-750

Residual input tax

Commentary – VAT Reporter ¶41-750

Sale of business

Commentary – VAT Reporter ¶41-750

Lloyd's

– see Lloyd's

Repossession of goods

Cars and other goods

Commentary – VAT Reporter ¶56-090

Payments received for non-supplies

Commentary – VAT Reporter ¶10-602

VAT-exclusive payment, bad debt relief

Carpet trader: insurance claim

Commentary – VAT Reporter ¶18-968

Generally

Commentary – VAT Reporter ¶18-968

Solicitors: insurance claims

Commentary – VAT Reporter ¶18-968