V20.206 Persons Chargeable To LDT

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Commentary

Part V20 Landfill tax

Disposals at an authorised landfill site

Where material is disposed of as waste at an authorised landfill site, LDT is chargeable on the person who is the operator

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V3.555 Retailers' requirement to issue VAT invoices

V16.905 Clarification of place of supply policy

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

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

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

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

V21.128 Combined heat and power schemes

V21.151 Credits and repayments

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

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

V3.158 Value—price discounts and rebates

V1.241 Interpretation and construction of VAT legislation

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V16.1026 Cross border VAT refunds – Republic of Serbia

V2.189Y Group VAT registration—conditions

VAT 1614H Application for permission to opt

V5.241 Power of arrest

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V2.110 Partnerships and deemed partnerships

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

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V20.206 Persons chargeable to LDT

Part V20 Landfill tax

Disposals at an authorised landfill site

V3.555 Retailers' requirement to issue VAT invoices

V16.905 Clarification of place of supply policy

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

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

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

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

V21.128 Combined heat and power schemes

V21.151 Credits and repayments

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

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

V3.158 Value—price discounts and rebates

V1.241 Interpretation and construction of VAT legislation

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V16.1026 Cross border VAT refunds – Republic of Serbia

V2.189Y Group VAT registration—conditions

VAT 1614H Application for permission to opt

V5.241 Power of arrest

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V2.110 Partnerships and deemed partnerships

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

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V20.206 Persons chargeable to LDT

Part V20 Landfill tax

Disposals at an authorised landfill site

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT