You must account for output tax on all such amounts in the normal way.

There are two basic methods of apportioning output tax - one based on cost, the other on market value.

If the opted land or building is an asset on hand at deregistration you may have to account for output tax in respect of it.

This can delay paying the output tax to Customs.

The consultant must account for output tax on the full value of this supply.

You must account for output tax on such supplies if:

You must account for output tax on any taxable supply.

You must account for output tax for each car in which private motoring is funded.

If the management services are of the kind described in paragraph 2.3 then you should not charge output tax.

The nominated member, to whom the invoice has been addressed, does not charge output tax on the members' contributions.