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Home / De-Voil /Part V20 Landfill tax /Division V20.1 Landfill tax /Landfill tax errors / V20.172 Unjust enrichment and landfill tax

V20.172 Unjust enrichment and landfill tax

Part V20 Landfill tax

Where a registered person seeks repayment of an amount overpaid

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

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

V3.133 Tax point—receipt of a payment

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

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

V16.1001 VAT—hairdressers' chair rental

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

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

V3.388AA Simplification—installed and assembled goods

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

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

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

V3.125 Supplies made in the course or furtherance of business

V1.241 Interpretation and construction of VAT legislation

VAT 769 Notification of Insolvency

V5.241 Power of arrest

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

V2.131 Transfer of VAT registration following a TOGC

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances