V23.110 Submission Of Returns

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Commentary

Part V23 Soft drinks industry levy

HMRC may, by regulations, require persons who are, or who are liable to be, registered for SDIL, to submit returns for the purposes of SDIL¹.

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V4.232BB Relevant residential purposes (RRP)

V17.140 Free zones/freeports

V16.904 Business travel agents

V4.186 Exemption—investment gold

VAT 652 Voluntary disclosure of errors on VAT returns

275 Customs: export procedures

V3.158 Value—price discounts and rebates

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

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

V3.125 Supplies made in the course or furtherance of business

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

VAT 769 Notification of Insolvency

V5.132C VAT assessment—'best judgement'

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

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

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

V2.110 Partnerships and deemed partnerships

V16.886 VAT—the VAT treatment of share registration services

V3.533 Margin scheme—the auctioneers' scheme

V2.131 Transfer of VAT registration following a TOGC

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V23.110 Submission of returns

Part V23 Soft drinks industry levy

V4.232BB Relevant residential purposes (RRP)

V17.140 Free zones/freeports

V16.904 Business travel agents

V4.186 Exemption—investment gold

VAT 652 Voluntary disclosure of errors on VAT returns

275 Customs: export procedures

V3.158 Value—price discounts and rebates

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

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

V3.125 Supplies made in the course or furtherance of business

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

VAT 769 Notification of Insolvency

V5.132C VAT assessment—'best judgement'

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

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

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

V2.110 Partnerships and deemed partnerships

V16.886 VAT—the VAT treatment of share registration services

V3.533 Margin scheme—the auctioneers' scheme

V2.131 Transfer of VAT registration following a TOGC

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V23.110 Submission of returns

Part V23 Soft drinks industry levy

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