��Ƶ

Home / De-Voil /Part V19 Air passenger duty /Division V19.1 Commentary /Administration / V19.122 Security for payment of duty

V19.122 Security for payment of duty

Part V19 Air passenger duty

HMRC may require any operator¹ of an aircraft who is, or is liable to be, registered² or any fiscal

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V3.140A Tax point—land

V3.402 What is input tax?

V3.555 Retailers' requirement to issue VAT invoices

V4.406 Fuel and power

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

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V21.122 The main supplies

V16.885 New time of supply rules for on-going supplies

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

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

V21.151 Credits and repayments

V3.158 Value—price discounts and rebates

V3.106 Multiple supplies

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V5.159 Disclosure of VAT under/overdeclarations

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

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V5.159BA Claims for VAT repayment—unjust enrichment

V17.136 Inward processing