VATMARG13000 - Specific circumstances: contents

  1. VATMARG13050
    Retrospection
  2. VATMARG13100
    Apportionment of bulk purchases and sales
  3. VATMARG13150
    Disposals by insurance companies and finance houses
  4. VATMARG13250
    Hire-purchase sales using finance companies
  5. VATMARG13300
    Bumping
  6. VATMARG13350
    Part-exchange goods
  7. VATMARG13400
    Private sales
  8. VATMARG13450
    Shares and joint purchases
  9. VATMARG13500
    Deposits
  10. VATMARG13550
    Use of the scheme by pawnbrokers
  11. VATMARG13600
    Computer-generated signatures on sales invoices
  12. VATMARG13650
    Second-hand caravans
  13. VATMARG13700
    Bad debt relief
  14. VATMARG13750
    Use of margin scheme for gold coins
  15. VATMARG13800
    Telephone cards
  16. VATMARG13850
    Eligibility of vehicles purchased at the zero-rate