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