V19.124 Assessment And Interest

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Commentary

Part V19 Air passenger duty

Air passenger duty is a duty of excise and can be collected by assessment if unpaid¹. HMRC also has power to assess interest on unpaid

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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?

V16.905 Clarification of place of supply policy

V3.462A Partial exemption—special method override

C & E Comrs v East Midlands Aggregates Ltd

V3.105A Examples of composite or single supplies

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

V16.904 Business travel agents

V3.156 Value—apportionment of consideration

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

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

V1.299 What is a charity for VAT purposes?

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

V2.189Y Group VAT registration—conditions

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.132C VAT assessment—'best judgement'

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

V2.110 Partnerships and deemed partnerships

V17.136 Inward processing

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V19.124 Assessment and interest

Part V19 Air passenger duty

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?

V16.905 Clarification of place of supply policy

V3.462A Partial exemption—special method override

C & E Comrs v East Midlands Aggregates Ltd

V3.105A Examples of composite or single supplies

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

V16.904 Business travel agents

V3.156 Value—apportionment of consideration

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

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

V1.299 What is a charity for VAT purposes?

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

V2.189Y Group VAT registration—conditions

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.132C VAT assessment—'best judgement'

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

V2.110 Partnerships and deemed partnerships

V17.136 Inward processing

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V19.124 Assessment and interest

Part V19 Air passenger duty

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