V20.171 Landfill Tax Assessments

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Commentary

Part V20 Landfill tax

V20.171 Landfill tax assessments

HMRC has the power to issue assessments where¹:

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

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

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

C & E Comrs v East Midlands Aggregates Ltd

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

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

V3.512 Meaning of 'VAT invoice'

V18.102 Location of risk

V4.186 Exemption—investment gold

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

V1.241 Interpretation and construction of VAT legislation

V5.187 VAT debts—insolvency, bankruptcy and winding up

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.162A VAT refunds for museums and galleries

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V2.110 Partnerships and deemed partnerships

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

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

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V20.171 Landfill tax assessments

Part V20 Landfill tax

V20.171 Landfill tax assessments

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

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

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

C & E Comrs v East Midlands Aggregates Ltd

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

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

V3.512 Meaning of 'VAT invoice'

V18.102 Location of risk

V4.186 Exemption—investment gold

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

V1.241 Interpretation and construction of VAT legislation

V5.187 VAT debts—insolvency, bankruptcy and winding up

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.162A VAT refunds for museums and galleries

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V2.110 Partnerships and deemed partnerships

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

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

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V20.171 Landfill tax assessments

Part V20 Landfill tax

V20.171 Landfill tax assessments

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