Show Summary Details VAT planning and farm residences Vat basics for farmers Diversification – Is a VAT registration required? Vat and car boot sales Shrubs, plants, fruit-bearing trees and ornaments Land for events Cash and annual accounting and flat-rate farmers’ scheme (AFRS) Hewitt and the AFRS and late appeals and cancellation ‘Shields’ and impact on AFRS and farmers Registration scheme for racehorse owners Land and property – a summary of VAT issues Need for a business Provision of Livery Sale of horses Partial exemption – calculating the cost of exempt supplies Capital goods scheme – the exempt use of capital assets Transfer of a going concern (TOGC) – is VAT due on the sale of a business? Transfer of a going concern – Haymarket Evidence and conclusion ...