V20.305 Person Liable To Pay Scottish Landfill Tax

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Commentary

Part V20 Landfill tax

In the case of an authorised landfill site, the site operator at the time the disposal is made is the

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

V4.421 Smoking cessation products

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

V2.137 Liability to VAT registration when business transferred as a going concern

V21.122 The main supplies

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

V18.102 Location of risk

VAT 56 Application to change the representative member of a VAT group

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

V1.241 Interpretation and construction of VAT legislation

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

V5.159 Disclosure of VAT under/overdeclarations

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

V5.159BA Claims for VAT repayment—unjust enrichment

V5.132C VAT assessment—'best judgement'

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V2.127 VAT registration in the Isle of Man

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V2.110 Partnerships and deemed partnerships

V1.293 What is a motor car for VAT purposes?

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V20.305 Person liable to pay Scottish landfill tax

Part V20 Landfill tax

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

V4.421 Smoking cessation products

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

V2.137 Liability to VAT registration when business transferred as a going concern

V21.122 The main supplies

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

V18.102 Location of risk

VAT 56 Application to change the representative member of a VAT group

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

V1.241 Interpretation and construction of VAT legislation

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

V5.159 Disclosure of VAT under/overdeclarations

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

V5.159BA Claims for VAT repayment—unjust enrichment

V5.132C VAT assessment—'best judgement'

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V2.127 VAT registration in the Isle of Man

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V2.110 Partnerships and deemed partnerships

V1.293 What is a motor car for VAT purposes?

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V20.305 Person liable to pay Scottish landfill tax

Part V20 Landfill tax

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POLICIES

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PROFESSIONAL DEVELOPMENT