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  1. Home
HMRC internal manual

VAT Business/Non-Business Manual

From:
HM Revenue & Customs
Published
13 April 2016
Updated:
16 October 2024 - See all updates
  1. Back to contents

VBNB70000 - Legal history: contents

  1. VBNB72050
    Cases about the business test
  2. VBNB72200
    Cases about direct link between supplies and consideration
  3. VBNB72300
    Cases about operating in a commercial market
  4. VBNB72400
    Cases about section 94(2) activities
  5. VBNB72500
    Cases about non-taxed transactions and apportionment
  6. VBNB72600
    Cases about taxable persons with more than one activity
  7. VBNB72700
    Cases about having a profit motive
  8. VBNB72800
    Cases about disposal of private assets
  9. VBNB72900
    Cases about the purchase or sale of shares for investment purposes
  10. VBNB73500
    Cases about retrospective change of method
  11. VBNB74100
    Cases about office holders
  12. VBNB74200
    Cases about disposal of assets
  13. VBNB74400
    Cases about museums and galleries
  14. VBNB74600
    Cases about boat and aircraft hire
  15. VBNB75800
    Cases about jockey's riding fees
  16. VBNB75920
    Cases about clubs and associations
  17. VBNB75940
    Cases about club members' facilities or advantages
  18. VBNB75960
    Cases about apportionment and valuation of membership supplies
  19. VBNB75990
    Cases about wildlife trusts
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