��Ƶ

Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /Executive bodies within the United Kingdom / V1.264 The Commissioners of HMRC

V1.264 The Commissioners of HMRC

Part V1 General principles and rates of tax

The King may, by Letters Patent, appoint Commissioners for HMRC¹. The Commissioners are responsible for²:

��
•�� the collection and management of revenue (including taxes, duties and national insurance contributions) for which the Commissioners of Inland Revenue were formerly responsible
��
•

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V3.140A Tax point—land

V3.555 Retailers' requirement to issue VAT invoices

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

V3.462A Partial exemption—special method override

C & E Comrs v East Midlands Aggregates Ltd

VATA 1994 Sch 8

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V16.1001 VAT—hairdressers' chair rental

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V4.186 Exemption—investment gold

V3.158 Value—price discounts and rebates

V3.106 Multiple supplies

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

V3.524 Construction industry authenticated receipt

V5.187 VAT debts—insolvency, bankruptcy and winding up

V16.1026 Cross border VAT refunds – Republic of Serbia

V3.318 Special procedure—inward processing

V16.886 VAT—the VAT treatment of share registration services

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

V2.131 Transfer of VAT registration following a TOGC