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Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /Introduction to the legislation and administration of VAT / V1.201 The continuing relevance of EU VAT legislation

V1.201 The continuing relevance of EU VAT legislation

Part V1 General principles and rates of tax

V1.201 The continuing relevance of EU VAT legislation

Value added tax (VAT) operates, in various guises, in an increasing number of countries throughout the world. Although the principles behind the tax are common,

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V3.140A Tax point—land

V18.134 Registration of Lloyd's syndicates

V3.555 Retailers' requirement to issue VAT invoices

V1.230G VAT and the principles of legal certainty and legitimate expectation

V17.140 Free zones/freeports

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V3.306 Valuation for import VAT

V21.122 The main supplies

V21.128 Combined heat and power schemes

V3.212 Goods used partly for non-business purposes

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V1.299 What is a charity for VAT purposes?

VAT 769 Notification of Insolvency

V2.226 Business transferred as a going concern (TOGC)

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V5.132C VAT assessment—'best judgement'

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V2.131 Transfer of VAT registration following a TOGC