1 Registration2 Deregistration3 Group Registration and Divisional Registration4 Transfer of a Going Concern5 Separation of Business Activities6 Cash Accounting Scheme7 Annual Accounting Scheme8 Flat Rate Scheme9 Capital Goods Scheme10 Retail Schemes and Second-hand Margin Schemes11 Imports (and Acquisitions)12 Exports (and Dispatches)13 International Services: Place of Supply14 International Services - Other Issues15 Overseas Traders and UK VAT (plus Overseas Refunds for a UK Business)16 Dealing with Errors and Interest Charged on Errors17 Penalties18 Relationships with HMRC19 Knowing your Suppliers and Customers20 Best Judgement and Unjust Enrichment21 Exempt Outputs22 Zero-rated and Reduced-rated Outputs23 Mixed Supplies at Different Rates of VAT24 Partial Exemption - Introduction25 Partial Exemption - Special Methods26 Construction Services27 Property Transactions - Introduction28 Property Transactions - Option to Tax29 DIY Refund Scheme30 VAT Planning Tips to Improve Cash Flow31 Supply of Goods and Services32 Input Tax - Non-deductible Items and Pension Funds33 Motor, Travel and Subsistence Expenses34 Supplies Involving Agents35 Charities36 Bad Debt Relief37 Tour Operators' Margin Scheme (TOMS)38 Recent VAT Cases.