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Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /UK VAT legislation and HMRC guidance / V1.240A HMRC VAT Manuals

V1.240A HMRC VAT Manuals

Part V1 General principles and rates of tax

Under the Freedom of Information Act 2000, a person is entitled to receive, and HMRC are obliged to provide, information which the person requests and which HMRC hold¹. This includes, subject to a number of exemptions referred

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V3.402 What is input tax?

V18.134 Registration of Lloyd's syndicates

V16.870 Changes to the VAT second-hand margin scheme

V4.406 Fuel and power

V23.102 Drinks that are liable to SDIL

V3.306 Valuation for import VAT

V3.512 Meaning of 'VAT invoice'

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

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

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

V3.106 Multiple supplies

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

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

V5.159 Disclosure of VAT under/overdeclarations

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V5.241 Power of arrest

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V1.293 What is a motor car for VAT purposes?

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