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VAT Business/Non-Business Manual
Publisher:
Copyright:
2018 Crown
VAT Business/Non-Business Manual
Guidance on the meaning of business for VAT purposes and how it applies in the operation of the tax
GO
Contents
Contents
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VBNB10000: VAT Business/non-business basics
VBNB11000: Introduction
VBNB13000: European law
VBNB14000: UK law
VBNB15000: UK VAT definition of business
Close section
VBNB20000: VAT Business and non-business activities
VBNB20500: VAT Business and Non-Business activities: what are business and non-business activities?
VBNB21000: VAT Business and Non-Business activities: using the business test
VBNB22000: VAT Business and Non-Business activities: the business test
VBNB24000: VAT Business and Non-Business activities: deemed business activities
VBNB26000: VAT Business and Non-Business activities: taxable persons with more than one activity
VBNB27000: VAT Business and Non-Business activities: hobbies
VBNB28000: VAT Business and Non-Business activities: disposal of private assets
VBNB29000: VAT Business and Non-Business activities: purchase or sale of shares or securities for investment purposes
Close section
VBNB30000: Apportionment of tax
VBNB30500: Apportionment of tax: why is apportionment of tax needed?
VBNB31000: Apportionment of tax: methods of apportionment
VBNB33000: Apportionment of tax: methods for apportionment of tax
VBNB34000: Apportionment of tax: agreeing an apportionment method
VBNB35000: Apportionment of tax: retrospective changes of method
VBNB36000: Apportionment of tax: errors in methods
VBNB37000: Apportionment of tax: challenging apportionments
Close section
VBNB40000: Specific issues
VBNB41000: Specific issues: office holders
VBNB41200: Specific issues: ecclesiastical legal appointments
VBNB41400: Specific issues: judicial appointments
VBNB41600: Specific issues: legal offices
VBNB41710: Specific issues: services provided with the recovery of debts across the UK
VBNB41720: Specific issues: services provided with the recovery of debts in England and Wales
VBNB41750: Specific issues: services provided with the recovery of debts in Scotland
VBNB41760: Specific issues: services provided with the recovery of debts in Northern Ireland
VBNB42000: Specific issues: disposal of works of art from historic houses
VBNB43000: Specific issues: grant funded bodies
VBNB43500: Specific issues: landfill tax credit funded environmental schemes
VBNB44200: Specific issues: activities of museums and galleries
VBNB44400: Specific issues: VAT treatment of museums and galleries
VBNB45200: Specific issues: organisation of Groundwork trusts
VBNB45400: Specific issues: VAT treatment of Groundwork trusts
VBNB46000: Specific issues: letting on hire of boats and aircraft
Close section
VBNB50000: VAT registration scheme for racehorse owners
VBNB50050: Background to VAT registration scheme for racehorse owners
VBNB50100: Agreement with the Thoroughbred Breeders Association (March 1993)
VBNB50150: Agreement with the British Horseracing Authority (January 1998)
VBNB50200: How does a racehorse owner register under the scheme?
VBNB51000: Position for those registered as a racehorse owner by 31 December 1997
VBNB52000: Position for those registered as a racehorse owner after 1 January 1998
VBNB52500: Recovery of input tax by racehorse owners
VBNB52600: Accounting for output tax by racehorse owners
VBNB52700: Special ownership categories for racehorse owners
VBNB52750: Racing clubs
VBNB52800: Accounting arrangements provided by Weatherbys
VBNB56000: Bloodstock
VBNB57100: Racehorse trainers
VBNB57200: Assurance of racehorse trainers
VBNB58000: Jockeys
VBNB58200: Agents
VBNB58400: Glossary of horse racing terms
Close section
VBNB60000: Clubs and associations
VBNB60100: Introduction to clubs and associations
VBNB60200: EC VAT law on membership supplies by clubs and associations
VBNB60300: UK VAT law on membership supplies by clubs and associations
VBNB60410: Deemed business
VBNB60420: Have the members given a subscription or other consideration?
VBNB60430: Shares, loans, bonds and debentures
VBNB60440: Shares with the right to nominate a member
VBNB60450: Examples of shares, loans, bonds and debentures giving membership benefits
VBNB60460: Have facilities or advantages been granted to members?
VBNB60470: Clubs in sections and multi-tiered bodies
VBNB60480: Unrelated non-business activities
VBNB60490: Liability of supplies made by clubs and associations
VBNB60500: Apportionment and valuation of membership supplies
VBNB60550: Formula for valuing discounted admissions
VBNB60600: Apportionment of subscription income
VBNB60700: Particular types of association and membership supplies
VBNB60720: Agricultural co-operatives
VBNB60730: Buying organisations' subscription income
VBNB60740: City livery companies (worshipful companies)
VBNB60750: Football club bonds and debentures
VBNB60760: Hunts
VBNB60770: Lawn Tennis Association
VBNB60780: Masonic lodges and clubs
VBNB60790: National Trust
VBNB60800: Political parties
VBNB60810: Round Tables and Rotary Clubs
VBNB60820: Royal British Legion
VBNB60860: General information about service messes and service funds for junior ranks
VBNB60870: Catering by service messes and service funds for junior ranks
VBNB60880: Contact points for service messes and service funds for junior ranks
VBNB60910: Wildlife trusts
VBNB60920: Wimbledon debentures
VBNB60960: Definition and registration of Student Unions
VBNB60970: Student Unions activities and input tax recovery
Close section
VBNB70000: Legal history
VBNB72050: Legal history: cases about the business test
VBNB72200: Legal history: cases about the making of taxable supplies for a consideration
VBNB72400: Legal history: cases about section 94(2) activities
VBNB72600: Legal history: cases about taxable persons with more than one activity
VBNB72800: Legal history: cases about disposal of private assets
VBNB72900: Legal history: cases about the purchase or sale of shares for investment purposes
VBNB73500: Legal history: cases about retrospective changes of method
VBNB74100: Legal history: cases about office holders
VBNB74200: Legal history: cases about disposal of assets
VBNB74400: Legal history: cases about museums and galleries
VBNB74600: Legal history: cases about boat and aircraft hire
VBNB75800: Legal history: cases about jockey's riding fees
VBNB75920: Legal history: cases about clubs and associations
VBNB75940: Legal history: cases about club members' facilities or advantages
VBNB75960: Legal history: cases about apportionment and valuation of membership supplies
VBNB75990: Legal history: cases about wildlife trusts
[3.235.137.159]
3.235.137.159
