V5.218 Contents Of Tax Strategy

Part V5 Compliance, enforcement and appeals

The head of a UK qualifying group, the head of a UK sub-group¹, a UK qualifying company and a qualifying UK partnership are required to publish a strategy setting out²:

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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

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

V4.406 Fuel and power

V17.140 Free zones/freeports

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

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V3.306 Valuation for import VAT

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

VAT 652 Voluntary disclosure of errors on VAT returns

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

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V3.125 Supplies made in the course or furtherance of business

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.159 Disclosure of VAT under/overdeclarations

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

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

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V5.218 Contents of tax strategy

Part V5 Compliance, enforcement and appeals

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

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

V4.406 Fuel and power

V17.140 Free zones/freeports

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

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V3.306 Valuation for import VAT

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

VAT 652 Voluntary disclosure of errors on VAT returns

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

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V3.125 Supplies made in the course or furtherance of business

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.159 Disclosure of VAT under/overdeclarations

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

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

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V5.218 Contents of tax strategy

Part V5 Compliance, enforcement and appeals

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT