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Home / De-Voil /Part V19 Air passenger duty /Division V19.1 Commentary /Air passenger duty offences / V19.131 Offences

V19.131 Offences

Part V19 Air passenger duty

V19.131 Offences

A person who is knowingly concerned in the fraudulent evasion, by him or another person, of air passenger duty or in taking steps with a view to such fraudulent evasion, is guilty of an offence and liable on conviction on indictment to imprisonment for a term not exceeding 14 years

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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

V3.187 Place of supply of services—special rule—designated travel service

V4.232BB Relevant residential purposes (RRP)

V3.555 Retailers' requirement to issue VAT invoices

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

V18.102 Location of risk

V21.128 Combined heat and power schemes

V3.388AA Simplification—installed and assembled goods

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

V3.524 Construction industry authenticated receipt

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

V16.1026 Cross border VAT refunds – Republic of Serbia

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

V2.189Y Group VAT registration—conditions

VAT 1614H Application for permission to opt

V5.159BA Claims for VAT repayment—unjust enrichment

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

VAT 1614A Notification of an option to tax – Option to tax land and property