V20.210 Exempt Disposals

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Commentary

Part V20 Landfill tax

A disposal of material is exempt from LDT in the following circumstances¹.

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•�� It is a disposal of material at an authorised landfill

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V3.140A Tax point—land

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

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

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

V3.518 Changes in consideration

C00100 Anchor Foods Limited v C & E Comrs

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

V3.156 Value—apportionment of consideration

V3.388AA Simplification—installed and assembled goods

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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V20.210 Exempt disposals

Part V20 Landfill tax

V3.140A Tax point—land

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

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

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

V3.518 Changes in consideration

C00100 Anchor Foods Limited v C & E Comrs

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

V3.156 Value—apportionment of consideration

V3.388AA Simplification—installed and assembled goods

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

V5.162A VAT refunds for museums and galleries

V2.226 Business transferred as a going concern (TOGC)

V5.241 Power of arrest

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

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

V17.136 Inward processing

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V20.210 Exempt disposals

Part V20 Landfill tax

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