V22.104 Aggregates

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Part V22 Aggregates levy

The legislation defines 'aggregate' as being any rock, gravel or sand, together with any substances which either naturally

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.402 What is input tax?

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

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V3.555 Retailers' requirement to issue VAT invoices

V3.105A Examples of composite or single supplies

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

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

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

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

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

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

V2.189Y Group VAT registration—conditions

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

VAT 1614H Application for permission to opt

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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V22.104 Aggregates

Part V22 Aggregates levy

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.402 What is input tax?

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

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V3.555 Retailers' requirement to issue VAT invoices

V3.105A Examples of composite or single supplies

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

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

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

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

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

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

V2.189Y Group VAT registration—conditions

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

VAT 1614H Application for permission to opt

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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V22.104 Aggregates

Part V22 Aggregates levy

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT