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VIT40000 | Specific issues: contents

From HM Revenue & Customs · VAT Input Tax

Contents50 entries

  1. VIT40100Specific issues: definition and VAT status of holding companies
  2. VIT40600When is VAT recoverable by holding companies
  3. VIT41000Specific issues: viability studies
  4. VIT41600Specific issues: domestic accommodation
  5. VIT41700Specific issues: accommodation provided to employees
  6. VIT41800Specific issues: farmhouses
  7. VIT41900Specific issues: sale of domestic property
  8. VIT42000Specific issues: timeshare accommodation
  9. VIT42100Specific issues: removal expenses
  10. VIT42500Specific issues: subsistence
  11. VIT43000Specific issues: entertainment
  12. VIT43200Specific issues: business entertainment
  13. VIT43300Specific issues: goods and services used for business entertainment and other business purposes
  14. VIT43400Specific issues: when input tax can be recovered on entertainment costs
  15. VIT43500Specific issues: appeals about business and staff entertainment
  16. VIT43600Specific issues: staff entertainment
  17. VIT43700Specific issues: employee rewards and perks
  18. VIT43800Specific issues: clothing
  19. VIT43900Specific issues: employee share incentive schemes
  20. VIT43910Specific issues: retraining prior to redundancy
  21. VIT43920Specific issues: relocation expenses
  22. VIT43930Specific issues: information technology supplied for homeworking
  23. VIT43940Specific issues: mobile phones
  24. VIT43950Specific issues: sports and recreational facilities available to staff in general
  25. VIT44000Sponsorship
  26. VIT44200Specific issues: reasons for making purchases in connection with sponsorship
  27. VIT44300Specific issues: test for sporting and recreational activities
  28. VIT44400Specific issues: Toll Operators
  29. VIT44600Specific issues: funded occupational pension schemes
  30. VIT44650Specific issues: Funded occupational pension schemes: Effect on employers
  31. VIT44700Specific issues: Funded occupational pension schemes: Effect on trustees
  32. VIT44750Specific issues: Funded occupational pension schemes: Effect of VAT Grouping
  33. VIT44800Specific issues: employers who are sole trustees of their pension fund
  34. VIT45410Specific issues: when employers should charge output tax in connection with funded occupational pension schemes – arrangements that can be applied following CJEU decision in PPG
  35. VIT45500Specific issues: pensions provided for the employees of more than one employer
  36. VIT45600Specific issues: apportionment of tax by cathedrals and churches
  37. VIT45700Specific issues: the banding system for cathedrals and churches
  38. VIT46000Specific issues: treatment of input tax on franchised catering in clubs
  39. VIT46200Specific issues: treatment of VAT on catering overheads in clubs
  40. VIT40500Specific issues - basic functions of holding companies and their ability to register for VAT
  41. VIT44900Specific issues: when employers should charge output tax in connection with funded pension schemes
  42. VIT45000Specific issues: third parties providing both administration and investment services to funded occupational pension schemes – arrangements where the employer does not directly contract and pay for the services.
  43. VIT45100Specific issues: pensions provided for the employees of more than one employer
  44. VIT45200Specific issues: when trustees of funded pension schemes can claim input tax
  45. VIT45300Specific issues: attribution of services received in connection with funded pension schemes
  46. VIT45400Specific issues: attribution of services received in connection with funded occupational pension schemes following CJEU judgement in PGG - use of tripartite contracts
  47. VIT45420Specific issues: attribution of services received in connection with occupational funded pension schemes following CJEU judgment in PPG – Supply of Scheme Administration services by pension trustees to an employer
  48. VIT45430Specific issues: Supply of services by holding company or Service Company to an employer or employers
  49. VIT45440Specific issues: attribution of services received in connection with occupational funded pension schemes following CJEU judgment in PPG – use of VAT grouping
  50. VIT45510Specific issues: when trustees of funded occupational pension schemes can claim input tax