VIT40000 - Specific issues: contents

  1. VIT40100
    Definition and VAT status of holding companies
  2. VIT40600
    When is VAT recoverable by holding companies
  3. VIT41000
    Viability studies
  4. VIT41600
    Domestic accommodation
  5. VIT41700
    Accommodation provided to employees
  6. VIT41800
    Farmhouses
  7. VIT41900
    Sale of domestic property
  8. VIT42000
    Timeshare accommodation
  9. VIT42100
    Removal expenses
  10. VIT42500
    Subsistence
  11. VIT43000
    Entertainment
  12. VIT43200
    Business entertainment
  13. VIT43300
    Goods and services used for business entertainment and other business purposes
  14. VIT43400
    When input tax can be recovered on entertainment costs
  15. VIT43500
    Appeals about business and staff entertainment
  16. VIT43600
    Staff entertainment
  17. VIT43700
    Employee rewards and perks
  18. VIT43800
    Clothing
  19. VIT43900
    Employee share incentive schemes
  20. VIT43910
    Retraining prior to redundancy
  21. VIT43920
    Relocation expenses
  22. VIT43930
    Information technology supplied for homeworking
  23. VIT43940
    Mobile phones
  24. VIT43950
    Sports and recreational facilities available to staff in general
  25. VIT44000
    Sponsorship
  26. VIT44200
    Reasons for making purchases in connection with sponsorship
  27. VIT44300
    Test for sporting and recreational activities
  28. VIT44400
    Toll Operators
  29. VIT44600
    Funded occupational pension schemes
  30. VIT44650
    Attribution of VAT on services received in connection with funded occupational pension schemes - arrangements that can be applied following CJEU decision in PPG
  31. VIT44700
    Employers with funded pension schemes - arrangements where the employer does not directly contract and pay for the services
  32. VIT44750
    attribution of services received in connection with funded pension schemes - arrangements where the employer does not directly contract and pay for the services
  33. VIT44800
    Employers who are sole trustees of their pension fund
  34. VIT45000
    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.
  35. VIT45400
    Attribution of services received in connection with funded occupational pension schemes following CJEU judgement in PGG - use of tripartite contracts
  36. VIT45410
    when employers should charge output tax in connection with funded occupational pension schemes – arrangements that can be applied following CJEU decision in PPG
  37. VIT45420
    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
  38. VIT45430
    Supply of services by holding company or Service Company to an employer or employers
  39. VIT45440
    Attribution of services received in connection with occupational funded pension schemes following CJEU judgment in PPG – use of VAT grouping
  40. VIT45500
    pensions provided for the employees of more than one employer
  41. VIT45510
    when trustees of funded occupational pension schemes can claim input tax
  42. VIT45600
    Apportionment of tax by cathedrals and churches
  43. VIT45700
    The banding system for cathedrals and churches
  44. VIT46000
    Treatment of input tax on franchised catering in clubs
  45. VIT46200
    Treatment of VAT on catering overheads in clubs