VATVAL11000 - Specific applications: contents

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.

1. VATVAL11100

   Admission/entrance fees apportionments
2. VATVAL11200

   Business gifts and samples: contents
3. VATVAL11300

   Caravans - removable contents: contents
4. VATVAL11500

   Clubs - apportionment and valuation of membership benefits: contents
5. VATVAL11700

   Commissions
6. VATVAL11800

   Construction Industry: retentions, deductions and liquidated damages
7. VATVAL11900

   Conversions of vehicles into cars
8. VATVAL12000

   Correspondence courses
9. VATVAL12100

   Cover-mounted goods and promotional items in magazines
10. VATVAL12200

    Motor dealers and manufacturers: contents
11. VATVAL12300

    Opticians and dispensers of hearing-aids: contents
12. VATVAL12400

    Opticians: A worked example of an apportionment method
13. VATVAL12500

    Racehorses
14. VATVAL12600

    Memorandum of agreement with the British Horseracing Board
15. VATVAL12700

    Rebates and refunds of rentals/leasing agreements
16. VATVAL12800

    Record companies: contents
17. VATVAL12900

    Company vehicles used for private purposes
18. VATVAL13000

    School Photographers
19. VATVAL13100

    Services incidental to supplies of goods: contents
20. VATVAL13200

    Solicitors and other professionals: disbursements
21. VATVAL13300

    Tour Operators and Travel Agents
22. VATVAL13420

    Option to tax rents of tenanted pubs: Apportionment of supply covering both commercial and domestic premises