V5.203 The Responsibilities Of Auditors In Relation To VAT

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Commentary

Part V5 Compliance, enforcement and appeals

The duties and responsibilities of auditors arise under statute¹ or, in the case of audits not regulated by statute, under

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V3.402 What is input tax?

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

V3.306 Valuation for import VAT

V21.122 The main supplies

V3.512 Meaning of 'VAT invoice'

V18.102 Location of risk

V21.128 Combined heat and power schemes

V16.904 Business travel agents

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

V5.159 Disclosure of VAT under/overdeclarations

V5.162A VAT refunds for museums and galleries

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

VAT 1614H Application for permission to opt

V5.159BA Claims for VAT repayment—unjust enrichment

V1.293 What is a motor car for VAT purposes?

V2.131 Transfer of VAT registration following a TOGC

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

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V5.203 The responsibilities of auditors in relation to VAT

Part V5 Compliance, enforcement and appeals

V3.402 What is input tax?

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

V3.306 Valuation for import VAT

V21.122 The main supplies

V3.512 Meaning of 'VAT invoice'

V18.102 Location of risk

V21.128 Combined heat and power schemes

V16.904 Business travel agents

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

V5.159 Disclosure of VAT under/overdeclarations

V5.162A VAT refunds for museums and galleries

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

VAT 1614H Application for permission to opt

V5.159BA Claims for VAT repayment—unjust enrichment

V1.293 What is a motor car for VAT purposes?

V2.131 Transfer of VAT registration following a TOGC

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

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V5.203 The responsibilities of auditors in relation to VAT

Part V5 Compliance, enforcement and appeals

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