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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.1 Supplies /The time of supply (tax point) / V3.140E Tax point—payments received by assignees of a right

V3.140E Tax point—payments received by assignees of a right

Part V3 Supplies, acquisitions and imports

From 10 March 1999 and in connection with payments received on or after that date, payments

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V3.187 Place of supply of services—special rule—designated travel service

V4.421 Smoking cessation products

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

V3.462A Partial exemption—special method override

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

V3.153 Value—subsidies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V18.102 Location of risk

V3.158 Value—price discounts and rebates

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

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

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

V5.187 VAT debts—insolvency, bankruptcy and winding up

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

V5.159BA Claims for VAT repayment—unjust enrichment

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

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

V2.131 Transfer of VAT registration following a TOGC