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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /Registration/approval to use specific VAT schemes / V2.190E Special VAT schemes for small enterprises—overview

V2.190E Special VAT schemes for small enterprises—overview

Part V2 Registration – deregistration

V2.190E Special VAT schemes for small enterprises—overview

Various special schemes for small businesses have been adopted in the UK. Broadly, the special schemes are intended as simplifications to reduce the burden of administering VAT

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V4.421 Smoking cessation products

V1.230G VAT and the principles of legal certainty and legitimate expectation

V16.905 Clarification of place of supply policy

V4.406 Fuel and power

VATA 1994 Sch 8

Manchester and Salford Hospital Saturday Fund v C & E Comrs

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

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

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

VAT 652 Voluntary disclosure of errors on VAT returns

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

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

V3.125 Supplies made in the course or furtherance of business

VAT 769 Notification of Insolvency

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

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

V2.110 Partnerships and deemed partnerships

V1.293 What is a motor car for VAT purposes?

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances