V18.164 Criminal Proceedings

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Commentary

Part V18 Insurance Premium Tax

Customs and Excise Management Act 1979, ss 145–155 shall apply in relation to

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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

V3.402 What is input tax?

V3.555 Retailers' requirement to issue VAT invoices

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

C & E Comrs v East Midlands Aggregates Ltd

V3.518 Changes in consideration

Manchester and Salford Hospital Saturday Fund v C & E Comrs

C00100 Anchor Foods Limited v C & E Comrs

V3.153 Value—subsidies

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V3.156 Value—apportionment of consideration

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

V5.159 Disclosure of VAT under/overdeclarations

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

V5.241 Power of arrest

V5.132C VAT assessment—'best judgement'

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V3.533 Margin scheme—the auctioneers' scheme

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

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V18.164 Criminal proceedings

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

V3.402 What is input tax?

V3.555 Retailers' requirement to issue VAT invoices

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

C & E Comrs v East Midlands Aggregates Ltd

V3.518 Changes in consideration

Manchester and Salford Hospital Saturday Fund v C & E Comrs

C00100 Anchor Foods Limited v C & E Comrs

V3.153 Value—subsidies

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V3.156 Value—apportionment of consideration

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

V5.159 Disclosure of VAT under/overdeclarations

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

V5.241 Power of arrest

V5.132C VAT assessment—'best judgement'

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V3.533 Margin scheme—the auctioneers' scheme

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

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V18.164 Criminal proceedings

Part V18 Insurance Premium Tax

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT