V3.525 Wholesalers' Invoice

Part V3 Supplies, acquisitions and imports

HMRC accepts¹ that cash register till rolls provided by cash and carry wholesalers may be adapted to serve as VAT invoices. The following requirements must be observed:

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V3.402 What is input tax?

V3.133 Tax point—receipt of a payment

V3.462A Partial exemption—special method override

V4.406 Fuel and power

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

V21.122 The main supplies

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

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

275 Customs: export procedures

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

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V3.524 Construction industry authenticated receipt

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

V1.241 Interpretation and construction of VAT legislation

V5.162A VAT refunds for museums and galleries

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V5.159BA Claims for VAT repayment—unjust enrichment

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V3.525 Wholesalers' invoice

Part V3 Supplies, acquisitions and imports

V3.402 What is input tax?

V3.133 Tax point—receipt of a payment

V3.462A Partial exemption—special method override

V4.406 Fuel and power

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

V21.122 The main supplies

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

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

275 Customs: export procedures

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

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V3.524 Construction industry authenticated receipt

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

V1.241 Interpretation and construction of VAT legislation

V5.162A VAT refunds for museums and galleries

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V5.159BA Claims for VAT repayment—unjust enrichment

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V3.525 Wholesalers' invoice

Part V3 Supplies, acquisitions and imports

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TOLLEY

POLICIES

EXAM TRAINING

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PROFESSIONAL DEVELOPMENT