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VATVAL11000 | Specific applications: contents

From HM Revenue & Customs · VAT Valuation Manual

Unlike the previous chapter, which looked at the valuation rules laid down by the VATA 1994 and the general principles of valuation, this chapter deals with particular situations or types of trader. It shows how the general rules have been applied to specific situations or explains where these rules have been modified by agreement with trade bodies. Each type of trader or transaction has been identified by a heading in alphabetical order.

Contents22 entries

  1. VATVAL11100Specific applications: admission/entrance fees apportionments
  2. VATVAL11200Specific applications: business gifts and samples: contents
  3. VATVAL11300Specific applications: caravans - removable contents: contents
  4. VATVAL11500Specific applications: apportionment and valuation of membership benefits: contents
  5. VATVAL11700Specific applications: commissions
  6. VATVAL11800Specific applications: construction industry: retentions, deductions and liquidated damages
  7. VATVAL11900Specific applications: conversions of vehicles into cars
  8. VATVAL12000Specific applications: correspondence courses
  9. VATVAL12100Specific applications: Cover-mounted goods and promotional items in magazines
  10. VATVAL12200Specific applications: motor dealers and manufacturers: contents
  11. VATVAL12300Specific applications: Opticians and dispensers of hearing-aids: contents
  12. VATVAL12400Specific applications: Opticians: A worked example of an apportionment method
  13. VATVAL12500Specific applications: Racehorses
  14. VATVAL12600Specific applications: Memorandum of agreement with the British Horseracing Board
  15. VATVAL12700Specific applications: Rebates and refunds of rentals/leasing agreements
  16. VATVAL12800Specific applications: Record companies: contents
  17. VATVAL12900Specific applications: Company vehicles used for private purposes
  18. VATVAL13000Specific applications: School Photographers
  19. VATVAL13100Specific applications: Services incidental to supplies of goods: contents
  20. VATVAL13200Specific applications: Solicitors and other professionals: disbursements
  21. VATVAL13300Specific applications: Tour Operators and Travel Agents
  22. VATVAL13420Specific applications: Tenanted pubs: option to tax rents of tenanted pubs: Apportionment of supply covering both commercial and domestic premises