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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.110V Land and buildings—the right to take game or fish

V4.110V Land and buildings—the right to take game or fish

Part V4 Exemption, zero-rating and reduced rates

The effect of VATA 1994, Sch 9, Pt II, Group 1, Item 1(c) is that the standard rate of VAT applies to the grant of any interest, right or licence consisting of a right to take game or fish if the grant does not involve the grant of the

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V3.187 Place of supply of services—special rule—designated travel service

V4.266 Definitions—donated goods, advertising and medicinal products

V4.421 Smoking cessation products

V4.232BB Relevant residential purposes (RRP)

V16.905 Clarification of place of supply policy

V3.462A Partial exemption—special method override

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V21.122 The main supplies

V3.105A Examples of composite or single supplies

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.156 Value—apportionment of consideration

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V3.524 Construction industry authenticated receipt

V3.125 Supplies made in the course or furtherance of business

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.159BA Claims for VAT repayment—unjust enrichment

V5.132C VAT assessment—'best judgement'

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

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