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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /Registration/approval to use specific VAT schemes / V2.198 Flat-rate scheme for farmers—special situations

V2.198 Flat-rate scheme for farmers—special situations

Part V2 Registration – deregistration

Auctioning agricultural produce—flat-rate farmers

If auctioneers act as agents for a flat-rate farmer, they do not take title to the goods. As the goods remain the property of the non-VAT registered flat-rate farmer, the sale will not attract VAT. Flat-rate farmers will not be able to charge the flat-rate addition to the auctioneer

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V3.140A Tax point—land

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

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V16.905 Clarification of place of supply policy

V5.137 Person to whom a VAT assessment must be notified

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

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

C & E Comrs v East Midlands Aggregates Ltd

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

V3.512 Meaning of 'VAT invoice'

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

V18.102 Location of risk

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

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V5.159 Disclosure of VAT under/overdeclarations

V5.162A VAT refunds for museums and galleries

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

V5.132C VAT assessment—'best judgement'

V16.886 VAT—the VAT treatment of share registration services

V17.136 Inward processing