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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.1 Supplies /The time of supply (tax point) / V3.143 Retailers' schemes and the time of supply

V3.143 Retailers' schemes and the time of supply

Part V3 Supplies, acquisitions and imports

Regulations¹ made under VATA 1994, Sch 11, para 2(6) allow HMRC to allow retailers to calculate the value of their positive-rated (ie supplies taxable at the

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V4.266 Definitions—donated goods, advertising and medicinal products

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

V4.406 Fuel and power

C & E Comrs v East Midlands Aggregates Ltd

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

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

V21.122 The main supplies

C00100 Anchor Foods Limited v C & E Comrs

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

V21.128 Combined heat and power schemes

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

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

V1.299 What is a charity for VAT purposes?

V2.189Y Group VAT registration—conditions

VAT 1614H Application for permission to opt

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

V3.318 Special procedure—inward processing

V2.110 Partnerships and deemed partnerships

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