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Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /Executive bodies within the United Kingdom / V1.266 Crown Prosecution Service

V1.266 Crown Prosecution Service

Part V1 General principles and rates of tax

As a result of the merger of the two revenue departments (ie Customs and Excise and Inland Revenue)¹, the Attorney General announced the Government had decided to create a single prosecuting authority to conduct Revenue and Customs prosecutions work in England and Wales. The new prosecuting authority was initially known as the Revenue and Customs Prosecutions Office (RCPO). On 1 January 2010,

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.555 Retailers' requirement to issue VAT invoices

V4.156 Exemption—trade union, professional and public interest bodies

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

C00100 Anchor Foods Limited v C & E Comrs

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

V16.904 Business travel agents

V3.156 Value—apportionment of consideration

V3.388AA Simplification—installed and assembled goods

VAT 652 Voluntary disclosure of errors on VAT returns

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

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.159 Disclosure of VAT under/overdeclarations

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V3.318 Special procedure—inward processing

V3.533 Margin scheme—the auctioneers' scheme

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

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