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Home / De-Voil /Part V19 Air passenger duty /Division V19.1 Commentary /Administration / V19.123 Schemes for simplifying operation of reliefs etc

V19.123 Schemes for simplifying operation of reliefs etc

Part V19 Air passenger duty

If, in the opinion of HMRC, it is expedient to do so in the light of difficulties

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

V4.232BB Relevant residential purposes (RRP)

V3.555 Retailers' requirement to issue VAT invoices

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

V4.156 Exemption—trade union, professional and public interest bodies

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V21.122 The main supplies

C00100 Anchor Foods Limited v C & E Comrs

V3.512 Meaning of 'VAT invoice'

V16.904 Business travel agents

V21.151 Credits and repayments

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

V3.524 Construction industry authenticated receipt

V5.162A VAT refunds for museums and galleries

V5.159BA Claims for VAT repayment—unjust enrichment

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

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

V2.110 Partnerships and deemed partnerships

V2.131 Transfer of VAT registration following a TOGC