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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.2 Duties, records and control /Powers / V5.237 Power to inspect computers

V5.237 Power to inspect computers

Part V5 Compliance, enforcement and appeals

Where an authorised person (ie a person who is, or is a member of a class of persons who are authorised by HMRC to exercise its powers under FA 2008, s 114(3)¹) has a right of access to any

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V5.141A VAT payment—goods subject to a fiscal warehouse regime

V4.266 Definitions—donated goods, advertising and medicinal products

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V16.905 Clarification of place of supply policy

V5.137 Person to whom a VAT assessment must be notified

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

V3.306 Valuation for import VAT

V3.512 Meaning of 'VAT invoice'

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

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

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

VAT 1614H Application for permission to opt

V5.241 Power of arrest

V2.127 VAT registration in the Isle of Man

V3.318 Special procedure—inward processing

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