V20.143A Unauthorised Or Illegally Dumped Waste

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Commentary

Part V20 Landfill tax

HMRC guidance states that the weight of unauthorised/illegally dumped waste will be determined by reference to

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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

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

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

V4.232BB Relevant residential purposes (RRP)

V3.462A Partial exemption—special method override

V17.140 Free zones/freeports

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

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V3.105A Examples of composite or single supplies

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

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V4.186 Exemption—investment gold

VAT 652 Voluntary disclosure of errors on VAT returns

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

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

V1.241 Interpretation and construction of VAT legislation

V3.533 Margin scheme—the auctioneers' scheme

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V2.131 Transfer of VAT registration following a TOGC

V17.136 Inward processing

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V20.143A Unauthorised or illegally dumped waste

Part V20 Landfill tax

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

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

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

V4.232BB Relevant residential purposes (RRP)

V3.462A Partial exemption—special method override

V17.140 Free zones/freeports

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

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V3.105A Examples of composite or single supplies

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

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V4.186 Exemption—investment gold

VAT 652 Voluntary disclosure of errors on VAT returns

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

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

V1.241 Interpretation and construction of VAT legislation

V3.533 Margin scheme—the auctioneers' scheme

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V2.131 Transfer of VAT registration following a TOGC

V17.136 Inward processing

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V20.143A Unauthorised or illegally dumped waste

Part V20 Landfill tax

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