PE4000 - Other Partial Exemption issues: Contents

PE4050De minimis
PE4100Longer period adjustment
PE4200Changes in intention of use
PE4300Group & Divisional Registration
PE4325Local Authorities
PE4350Transfers of going concerns (TOGC)
PE4375Credit notes
PE4400Correcting errors
PE4425Belated claims for input tax
PE4450Petrol scale charges
PE4475Research and development
PE4500Bad debts
PE4525Sports club membership subscription
PE4550MOT testing
PE4575Insolvency
PE4600The brewers tenanted estate agreement
PE4625Free supplies of catering
PE4650IPT and values-based partial exemption methods
PE4700Lennartz treatment
PE4800The Capital Goods Scheme (CGS)