L00001 Zenith Builders Ltd V C & E Comrs (1997) Unreported

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Commentary

Part V20 Landfill tax

Landfill tax - contaminated land certificate - Commissioners' refusal to allow late certificate

The Commissioners had ruled that the appellant should have applied for a contaminated land certificate (FA 1996 s 43B) at least 30 days prior to the date when the certificate

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V18.134 Registration of Lloyd's syndicates

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

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

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

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

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

C00100 Anchor Foods Limited v C & E Comrs

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

V18.102 Location of risk

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

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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