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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.5 Output tax /VAT invoice basis / V3.522 Invoice for goods sold under a power

V3.522 Invoice for goods sold under a power

Part V3 Supplies, acquisitions and imports

A supply is deemed to take place where a person exercises a power to sell goods forming part of a taxable person's business assets in satisfaction of a debt¹. The auctioneer

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V4.406 Fuel and power

V2.137 Liability to VAT registration when business transferred as a going concern

VATA 1994 Sch 8

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V16.1001 VAT—hairdressers' chair rental

V3.512 Meaning of 'VAT invoice'

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

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

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

V5.136A Time limit for making a VAT assessment—categories of assessment

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

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V2.189Y Group VAT registration—conditions

V5.132C VAT assessment—'best judgement'

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

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V2.131 Transfer of VAT registration following a TOGC

VAT 1614A Notification of an option to tax – Option to tax land and property