V20.319 Assessments

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Commentary

Part V20 Landfill tax

Revenue Scotland has the power to issue assessments where:

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

C & E Comrs v East Midlands Aggregates Ltd

VATA 1994 Sch 8

V23.102 Drinks that are liable to SDIL

V3.153 Value—subsidies

V21.128 Combined heat and power schemes

V3.156 Value—apportionment of consideration

V3.212 Goods used partly for non-business purposes

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

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

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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V20.319 Assessments

Part V20 Landfill tax

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

C & E Comrs v East Midlands Aggregates Ltd

VATA 1994 Sch 8

V23.102 Drinks that are liable to SDIL

V3.153 Value—subsidies

V21.128 Combined heat and power schemes

V3.156 Value—apportionment of consideration

V3.212 Goods used partly for non-business purposes

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

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

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

V1.299 What is a charity for VAT purposes?

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

V5.136A Time limit for making a VAT assessment—categories of assessment

V1.241 Interpretation and construction of VAT legislation

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

VAT 1614H Application for permission to opt

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

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

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

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V20.319 Assessments

Part V20 Landfill tax

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