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Southern Region, Judge J Dobson, Mrs J Coupe FRICS, Mr L Packer on 25 July 2023
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Find out what you need to do when importing goods from outside the UK to a customs warehouse.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
This collection brings together all documents relating to social housing sales (including Right to Buy and transfers).
Buy or sell a vehicle, check a used vehicle, written off vehicles, scrapping a vehicle
How to account for VAT on goods that you give away, exchange or offset.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Find out about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
How to know if land is common land, commoner and landowner rights over the land, and the groups you can set up to manage it.
Scrap your vehicle at an authorised treatment facility if it’s reached the end of its life and you want to dispose of it
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out which disposals of assets from historic houses are within the scope of VAT.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
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