V2.224 Change Of Control Of A Business

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Commentary

Part V2 Registration – deregistration

A business may cease to be carried on under the control of the person registered for the purposes of VAT in the following circumstances:

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V4.266 Definitions—donated goods, advertising and medicinal products

V3.133 Tax point—receipt of a payment

V3.462A Partial exemption—special method override

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

V3.306 Valuation for import VAT

V3.105A Examples of composite or single supplies

V3.512 Meaning of 'VAT invoice'

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V21.128 Combined heat and power schemes

V3.156 Value—apportionment of consideration

VAT 652 Voluntary disclosure of errors on VAT returns

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

V3.318 Special procedure—inward processing

V3.533 Margin scheme—the auctioneers' scheme

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

V17.136 Inward processing

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V2.224 Change of control of a business

Part V2 Registration – deregistration

V4.266 Definitions—donated goods, advertising and medicinal products

V3.133 Tax point—receipt of a payment

V3.462A Partial exemption—special method override

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

V3.306 Valuation for import VAT

V3.105A Examples of composite or single supplies

V3.512 Meaning of 'VAT invoice'

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V21.128 Combined heat and power schemes

V3.156 Value—apportionment of consideration

VAT 652 Voluntary disclosure of errors on VAT returns

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

V3.318 Special procedure—inward processing

V3.533 Margin scheme—the auctioneers' scheme

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

V17.136 Inward processing

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V2.224 Change of control of a business

Part V2 Registration – deregistration

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