VATVAL11500 - Specific applications: apportionment and valuation of membership benefits: contents

  1. VATVAL11510
    General
  2. VATVAL11520
    Valuation of a "nomination right" supplied with shares, bonds or debentures
  3. VATVAL11530
    Non-monetary consideration provided for membership benefits - general
  4. VATVAL11540
    Compulsory interest-free loans
  5. VATVAL11550
    Compulsory loans with minimal interest
  6. VATVAL11560
    Compulsory, "permanent loans" with potential payment on cessation of membership
  7. VATVAL11570
    Compulsory loans that become voluntary donations
  8. VATVAL11580
    Voluntary interest-free loans
  9. VATVAL11590
    Interest-free loans with compulsory and voluntary elements
  10. VATVAL11600
    Sports clubs and the sporting exemption
  11. VATVAL11610
    Payment by deed of covenant