V5.238 Power To Require Opening Of Gaming Machines

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Commentary

Part V5 Compliance, enforcement and appeals

An authorised person (ie any person acting under the authority of HMRC¹) may require any person operating a gaming

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V18.134 Registration of Lloyd's syndicates

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

V3.555 Retailers' requirement to issue VAT invoices

V16.905 Clarification of place of supply policy

VATA 1994 Sch 8

V3.153 Value—subsidies

V21.128 Combined heat and power schemes

V3.156 Value—apportionment of consideration

V3.212 Goods used partly for non-business purposes

275 Customs: export procedures

V3.158 Value—price discounts and rebates

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V3.524 Construction industry authenticated receipt

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

VAT 769 Notification of Insolvency

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

V2.127 VAT registration in the Isle of Man

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V17.136 Inward processing

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V5.238 Power to require opening of gaming machines

Part V5 Compliance, enforcement and appeals

V18.134 Registration of Lloyd's syndicates

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

V3.555 Retailers' requirement to issue VAT invoices

V16.905 Clarification of place of supply policy

VATA 1994 Sch 8

V3.153 Value—subsidies

V21.128 Combined heat and power schemes

V3.156 Value—apportionment of consideration

V3.212 Goods used partly for non-business purposes

275 Customs: export procedures

V3.158 Value—price discounts and rebates

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V3.524 Construction industry authenticated receipt

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

VAT 769 Notification of Insolvency

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

V2.127 VAT registration in the Isle of Man

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V17.136 Inward processing

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V5.238 Power to require opening of gaming machines

Part V5 Compliance, enforcement and appeals

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT