V3.140 Tax Point—Goods, Services And Supplies Specified In Regulations

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Commentary

Part V3 Supplies, acquisitions and imports

Regulations¹ made under VATA 1994, s 6(14) specify the time when a supply

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V3.140A Tax point—land

V4.421 Smoking cessation products

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

V3.462A Partial exemption—special method override

V17.140 Free zones/freeports

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

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V21.122 The main supplies

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

V4.186 Exemption—investment gold

V3.388AA Simplification—installed and assembled goods

VAT 56 Application to change the representative member of a VAT group

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

VAT 769 Notification of Insolvency

V16.1036 VAT MOSS – exchange rates for period ending March 2016

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

V3.318 Special procedure—inward processing

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

V3.533 Margin scheme—the auctioneers' scheme

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

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V3.140 Tax point—goods, services and supplies specified in regulations

Part V3 Supplies, acquisitions and imports

V3.140A Tax point—land

V4.421 Smoking cessation products

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

V3.462A Partial exemption—special method override

V17.140 Free zones/freeports

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

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V21.122 The main supplies

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

V4.186 Exemption—investment gold

V3.388AA Simplification—installed and assembled goods

VAT 56 Application to change the representative member of a VAT group

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

VAT 769 Notification of Insolvency

V16.1036 VAT MOSS – exchange rates for period ending March 2016

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

V3.318 Special procedure—inward processing

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

V3.533 Margin scheme—the auctioneers' scheme

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

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V3.140 Tax point—goods, services and supplies specified in regulations

Part V3 Supplies, acquisitions and imports

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT