C00091 NTN Bearings Ltd V C & E Comrs (1999) Unreported

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Commentary

Part V17 Customs duties

Customs duty - anti-dumping duty (ADD) - jurisdiction of tribunal - whether ADD is “any customs duty” for the purposes of FA 1994 s 14 - interest on ADD - whether tribunal's

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V3.140A Tax point—land

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

V3.402 What is input tax?

V18.134 Registration of Lloyd's syndicates

V4.266 Definitions—donated goods, advertising and medicinal products

V3.555 Retailers' requirement to issue VAT invoices

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

V16.905 Clarification of place of supply policy

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

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V21.128 Combined heat and power schemes

V3.156 Value—apportionment of consideration

275 Customs: export procedures

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

V16.1036 VAT MOSS – exchange rates for period ending March 2016

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

V2.189Y Group VAT registration—conditions

V5.241 Power of arrest

V16.1043 VAT MOSS – exchange rates for period ending March 2017

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

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C00091 NTN Bearings Ltd v C & E Comrs (1999) unreported

Part V17 Customs duties

V3.140A Tax point—land

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

V3.402 What is input tax?

V18.134 Registration of Lloyd's syndicates

V4.266 Definitions—donated goods, advertising and medicinal products

V3.555 Retailers' requirement to issue VAT invoices

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

V16.905 Clarification of place of supply policy

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

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V21.128 Combined heat and power schemes

V3.156 Value—apportionment of consideration

275 Customs: export procedures

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

V16.1036 VAT MOSS – exchange rates for period ending March 2016

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

V2.189Y Group VAT registration—conditions

V5.241 Power of arrest

V16.1043 VAT MOSS – exchange rates for period ending March 2017

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

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C00091 NTN Bearings Ltd v C & E Comrs (1999) unreported

Part V17 Customs duties

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