V23.111 Records To Be Maintained

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Commentary

Part V23 Soft drinks industry levy

Records must be kept for six years, starting from the last day of the reporting period that the records are for¹. For each reporting period, records must be maintained of:

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•�� the number of litres of chargeable soft drinks in each levy band
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•�� the amount of the levy that is to be paid
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•�� the quantity

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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

V4.232BB Relevant residential purposes (RRP)

VATA 1994 Sch 8

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

Manchester and Salford Hospital Saturday Fund v C & E Comrs

C00100 Anchor Foods Limited v C & E Comrs

V18.102 Location of risk

V3.156 Value—apportionment of consideration

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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V23.111 Records to be maintained

Part V23 Soft drinks industry 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

V4.232BB Relevant residential purposes (RRP)

VATA 1994 Sch 8

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

Manchester and Salford Hospital Saturday Fund v C & E Comrs

C00100 Anchor Foods Limited v C & E Comrs

V18.102 Location of risk

V3.156 Value—apportionment of consideration

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

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

V16.1026 Cross border VAT refunds – Republic of Serbia

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

V5.159BA Claims for VAT repayment—unjust enrichment

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)

V2.110 Partnerships and deemed partnerships

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

V17.136 Inward processing

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V23.111 Records to be maintained

Part V23 Soft drinks industry levy

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