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VATVAL11500 | Specific applications: apportionment and valuation of membership benefits: contents

From HM Revenue & Customs · VAT Valuation Manual

Contents11 entries

  1. VATVAL11510Specific applications: apportionment and valuation of membership benefits: general
  2. VATVAL11520Specific applications: apportionment and valuation of membership benefits: valuation of a "nomination right" supplied with shares, bonds or debentures
  3. VATVAL11530Specific applications: apportionment and valuation of membership benefits: non-monetary consideration provided for membership benefits - general
  4. VATVAL11540Specific applications: apportionment and valuation of membership benefits: compulsory interest-free loans
  5. VATVAL11550Specific applications: apportionment and valuation of membership benefits: compulsory loans with minimal interest
  6. VATVAL11560Specific applications: apportionment and valuation of membership benefits: compulsory, "permanent loans" with potential payment on cessation of membership
  7. VATVAL11570Specific applications: apportionment and valuation of membership benefits: compulsory loans that become voluntary donations
  8. VATVAL11580Specific applications: apportionment and valuation of membership benefits: voluntary interest-free loans
  9. VATVAL11590Specific applications: apportionment and valuation of membership benefits: interest-free loans with compulsory and voluntary elements
  10. VATVAL11600Specific applications: apportionment and valuation of membership benefits: sports clubs and the sporting exemption
  11. VATVAL11610Specific applications: apportionment and valuation of membership benefits: payment by deed of covenant