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Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /Scrutiny of HMRC behaviour and remedies for taxpayers / V1.282 Complaint to Member of Parliament

V1.282 Complaint to Member of Parliament

Part V1 General principles and rates of tax

A person aggrieved with the decision of an officer of the Commissioners may

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V3.187 Place of supply of services—special rule—designated travel service

V3.555 Retailers' requirement to issue VAT invoices

V3.462A Partial exemption—special method override

V4.406 Fuel and power

C & E Comrs v East Midlands Aggregates Ltd

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V23.102 Drinks that are liable to SDIL

V21.122 The main supplies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

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

V18.102 Location of risk

VAT 652 Voluntary disclosure of errors on VAT returns

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

V3.106 Multiple supplies

V1.299 What is a charity for VAT purposes?

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

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

VAT 1614H Application for permission to opt

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

V3.318 Special procedure—inward processing