V23.118 SDIL And The Isle Of Man

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Commentary

Part V23 Soft drinks industry levy

The Isle of Man Treasury confirmed on 20 February 2019 that Manx SDIL would be introduced on 1 April 2019. From the same date, FA 2017, s 58A (inserted by FA 2019, s 68(3)) provides that:

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•�� imports of chargeable soft drinks from the Isle of Man to the UK do not

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V3.140A Tax point—land

V3.555 Retailers' requirement to issue VAT invoices

V5.137 Person to whom a VAT assessment must be notified

C & E Comrs v East Midlands Aggregates Ltd

V17.140 Free zones/freeports

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V16.1001 VAT—hairdressers' chair rental

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

V16.904 Business travel agents

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

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

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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V23.118 SDIL and the Isle of Man

Part V23 Soft drinks industry levy

V3.140A Tax point—land

V3.555 Retailers' requirement to issue VAT invoices

V5.137 Person to whom a VAT assessment must be notified

C & E Comrs v East Midlands Aggregates Ltd

V17.140 Free zones/freeports

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V16.1001 VAT—hairdressers' chair rental

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

V16.904 Business travel agents

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

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

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?

V3.524 Construction industry authenticated receipt

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

VAT 1614H Application for permission to opt

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V5.132C VAT assessment—'best judgement'

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

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

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V23.118 SDIL and the Isle of Man

Part V23 Soft drinks industry levy

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