V18.104 Power To Change Definition Of 'Taxable Insurance Contracts'

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Commentary

Part V18 Insurance Premium Tax

Provision may be made by Treasury order to amend the definition of 'a

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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

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

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

V2.137 Liability to VAT registration when business transferred as a going concern

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

Manchester and Salford Hospital Saturday Fund v C & E Comrs

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

V16.904 Business travel agents

V3.212 Goods used partly for non-business purposes

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

VAT 56 Application to change the representative member of a VAT group

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.159 Disclosure of VAT under/overdeclarations

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

V5.132C VAT assessment—'best judgement'

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

V2.110 Partnerships and deemed partnerships

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

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V18.104 Power to change definition of 'taxable insurance contracts'

Part V18 Insurance Premium Tax

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

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

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

V2.137 Liability to VAT registration when business transferred as a going concern

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

Manchester and Salford Hospital Saturday Fund v C & E Comrs

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

V16.904 Business travel agents

V3.212 Goods used partly for non-business purposes

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

VAT 56 Application to change the representative member of a VAT group

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.159 Disclosure of VAT under/overdeclarations

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

V5.132C VAT assessment—'best judgement'

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

V2.110 Partnerships and deemed partnerships

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

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V18.104 Power to change definition of 'taxable insurance contracts'

Part V18 Insurance Premium Tax

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT