V2.189X Union Scheme—Appeals (Before 1 January 2021)

Part V2 Registration – deregistration

Brexit and the VAT registration of taxable persons under the Union and non-Union schemes (before 1 January 2021)

From IP completion day (11pm on 31 December 2020), following the UK's departure from the EU and the end of the Brexit implementation period¹, the MOSS (Union and non-Union) Schemes ceased to be available in the UK. As a result,

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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

V3.133 Tax point—receipt of a payment

V3.555 Retailers' requirement to issue VAT invoices

V16.905 Clarification of place of supply policy

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

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

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

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

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.156 Value—apportionment of consideration

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

275 Customs: export procedures

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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V2.189X Union scheme—appeals (before 1 January 2021)

Part V2 Registration – deregistration

Brexit and the VAT registration of taxable persons under the Union and non-Union schemes (before 1 January 2021)

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.133 Tax point—receipt of a payment

V3.555 Retailers' requirement to issue VAT invoices

V16.905 Clarification of place of supply policy

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

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

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

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

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.156 Value—apportionment of consideration

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

275 Customs: export procedures

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V5.159 Disclosure of VAT under/overdeclarations

VAT 769 Notification of Insolvency

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

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

V2.110 Partnerships and deemed partnerships

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V2.189X Union scheme—appeals (before 1 January 2021)

Part V2 Registration – deregistration

Brexit and the VAT registration of taxable persons under the Union and non-Union schemes (before 1 January 2021)

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT