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Contents

Official guidance
VAT Valuation Manual

VATVAL11000 · Specific applications

  • VATVAL11100 · Admission/entrance fees apportionments
  • VATVAL11200 · Business gifts and samples
  • VATVAL11300 · Caravans - removable contents
  • VATVAL11500 · Apportionment and valuation of membership benefits
  • VATVAL11700 · Commissions
  • VATVAL11800 · Construction industry: retentions, deductions and liquidated damages
  • VATVAL11900 · Conversions of vehicles into cars
  • VATVAL12000 · Correspondence courses
  • VATVAL12100 · Cover-mounted goods and promotional items in magazines
  • VATVAL12200 · Motor dealers and manufacturers
  • VATVAL12300 · Opticians and dispensers of hearing-aids
  • VATVAL12400 · Opticians: A worked example of an apportionment method
  • VATVAL12500 · Racehorses
  • VATVAL12600 · Memorandum of agreement with the British Horseracing Board
  • VATVAL12700 · Rebates and refunds of rentals/leasing agreements
  • VATVAL12800 · Record companies
  • VATVAL12900 · Company vehicles used for private purposes
  • VATVAL13000 · School Photographers
  • VATVAL13100 · Services incidental to supplies of goods
  • VATVAL13200 · Solicitors and other professionals: disbursements
  • VATVAL13300 · Tour Operators and Travel Agents
  • VATVAL13420 · Tenanted pubs: option to tax rents of tenanted pubs: Apportionment of supply covering both commercial and domestic premises
  1. Specific applications: contents
  2. Specific applications: Rebates and refunds of rentals/leasing agreements

VATVAL12700 | Specific applications: Rebates and refunds of rentals/leasing agreements

From HM Revenue & Customs · VAT Valuation Manual

Joint statements of practice agreed with trade associations for leasing companies

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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