V3.121 Exempt Supplies

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Commentary

Part V3 Supplies, acquisitions and imports

A supply¹ made for a consideration², which amounts to a supply of goods³ or a supply of services⁴, is known as

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V1.230G VAT and the principles of legal certainty and legitimate expectation

V4.156 Exemption—trade union, professional and public interest bodies

V3.462A Partial exemption—special method override

V4.406 Fuel and power

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

V3.105A Examples of composite or single supplies

V16.885 New time of supply rules for on-going supplies

V21.128 Combined heat and power schemes

V1.241 Interpretation and construction of VAT legislation

V5.159 Disclosure of VAT under/overdeclarations

VAT 769 Notification of Insolvency

V5.162A VAT refunds for museums and galleries

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

V5.159BA Claims for VAT repayment—unjust enrichment

V5.241 Power of arrest

V2.127 VAT registration in the Isle of Man

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

V3.318 Special procedure—inward processing

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V3.121 Exempt supplies

Part V3 Supplies, acquisitions and imports

V1.230G VAT and the principles of legal certainty and legitimate expectation

V4.156 Exemption—trade union, professional and public interest bodies

V3.462A Partial exemption—special method override

V4.406 Fuel and power

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

V3.105A Examples of composite or single supplies

V16.885 New time of supply rules for on-going supplies

V21.128 Combined heat and power schemes

V1.241 Interpretation and construction of VAT legislation

V5.159 Disclosure of VAT under/overdeclarations

VAT 769 Notification of Insolvency

V5.162A VAT refunds for museums and galleries

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

V5.159BA Claims for VAT repayment—unjust enrichment

V5.241 Power of arrest

V2.127 VAT registration in the Isle of Man

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

V3.318 Special procedure—inward processing

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V3.121 Exempt supplies

Part V3 Supplies, acquisitions and imports

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