V5.336D Criminal Penalties For Failing To Provide Security

Part V5 Compliance, enforcement and appeals

If HMRC considers it necessary for the protection of the revenue it can, under VATA 1994, Sch 11, para 4(2), require a taxable person to provide security for the payment of any VAT that is or may become due

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V18.134 Registration of Lloyd's syndicates

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

V4.232BB Relevant residential purposes (RRP)

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

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

C & E Comrs v East Midlands Aggregates Ltd

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

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V16.904 Business travel agents

V3.388AA Simplification—installed and assembled goods

V21.151 Credits and repayments

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

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

V1.299 What is a charity for VAT purposes?

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

V1.241 Interpretation and construction of VAT legislation

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

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

V3.533 Margin scheme—the auctioneers' scheme

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V5.336D Criminal penalties for failing to provide security

Part V5 Compliance, enforcement and appeals

V18.134 Registration of Lloyd's syndicates

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

V4.232BB Relevant residential purposes (RRP)

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

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

C & E Comrs v East Midlands Aggregates Ltd

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

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V16.904 Business travel agents

V3.388AA Simplification—installed and assembled goods

V21.151 Credits and repayments

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

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

V1.299 What is a charity for VAT purposes?

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

V1.241 Interpretation and construction of VAT legislation

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

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

V3.533 Margin scheme—the auctioneers' scheme

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V5.336D Criminal penalties for failing to provide security

Part V5 Compliance, enforcement and appeals

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