V5.217A Who Must Publish A Tax Strategy

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Commentary

Part V5 Compliance, enforcement and appeals

The bodies in question are:

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•�� a qualifying UK group
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•�� a UK sub-group of a foreign qualifying group
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•�� a qualifying UK company, and
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V3.140A Tax point—land

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

V3.133 Tax point—receipt of a payment

V3.555 Retailers' requirement to issue VAT invoices

V4.156 Exemption—trade union, professional and public interest bodies

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

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V5.217A Who must publish a tax strategy

Part V5 Compliance, enforcement and appeals

V3.140A Tax point—land

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

V3.133 Tax point—receipt of a payment

V3.555 Retailers' requirement to issue VAT invoices

V4.156 Exemption—trade union, professional and public interest bodies

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V16.904 Business travel agents

VAT 652 Voluntary disclosure of errors on VAT returns

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

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

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

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

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

V16.1036 VAT MOSS – exchange rates for period ending March 2016

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

V16.1043 VAT MOSS – exchange rates for period ending March 2017

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

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

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V5.217A Who must publish a tax strategy

Part V5 Compliance, enforcement and appeals

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