V5.262 Underdeclaration Of Tax—Local Reconsideration And Other Remedies

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Commentary

Part V5 Compliance, enforcement and appeals

A person who disagrees with an assessment has a right of appeal to a VAT tribunal¹.

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

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

V1.230G VAT and the principles of legal certainty and legitimate expectation

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

C00100 Anchor Foods Limited v C & E Comrs

V16.885 New time of supply rules for on-going supplies

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V18.102 Location of risk

V21.128 Combined heat and power schemes

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

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

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

V1.241 Interpretation and construction of VAT legislation

V16.1026 Cross border VAT refunds – Republic of Serbia

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

VAT 1614H Application for permission to opt

V3.533 Margin scheme—the auctioneers' scheme

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

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

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V5.262 Underdeclaration of tax—local reconsideration and other remedies

Part V5 Compliance, enforcement and appeals

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

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

V1.230G VAT and the principles of legal certainty and legitimate expectation

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

C00100 Anchor Foods Limited v C & E Comrs

V16.885 New time of supply rules for on-going supplies

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V18.102 Location of risk

V21.128 Combined heat and power schemes

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

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

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

V1.241 Interpretation and construction of VAT legislation

V16.1026 Cross border VAT refunds – Republic of Serbia

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

VAT 1614H Application for permission to opt

V3.533 Margin scheme—the auctioneers' scheme

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

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

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V5.262 Underdeclaration of tax—local reconsideration and other remedies

Part V5 Compliance, enforcement and appeals

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