Accounts

– see Records and accounts

Acquisition by non-taxable persons, notification

Legislation/Regulatory – VATA94 Sch. 11, para. 2(4), (5)

Assessments

– see Assessments

Assigned matter

Commentary – Indirect Tax Reporter ¶3-500

Cash accounting scheme

Legislation/Regulatory – VATA94 Sch. 11, para. 2(7)

Charter of standards and values

Commentary – Indirect Tax Reporter ¶3-502

Collection and management of VAT

– see Collection of tax

Commencement of proceedings under customs and excise Acts

Legislation/Regulatory – CEMA79 s. 145(2), 148(1)

Commissioners for Revenue and Customs

Legislation/Regulatory – VATA94 Sch. 11, para. 1(1)
HMRC Guidance – CH15100 ; CH21060 ; DMBM569500

Common commencement dates (CCDs)

Commentary – Indirect Tax Reporter ¶3-840

Compliance with VAT law

Commentary – Indirect Tax Reporter ¶3-800

Default surcharges other penalties and criminal offences

– see Penalties

Discretion available to tax authority

Commentary – Indirect Tax Reporter ¶3-500

Documents, production

Legislation/Regulatory – VATA94 Sch. 11, para. 7
HMRC Guidance – CH21060

Dutiable goods

Legislation/Regulatory – VATA94 Sch. 11, para. 2(8)

EC sales statements, submission

Legislation/Regulatory – FA2009 s. 78(2) ; VATA94 Sch. 11, para. 2(3)

Evidence, by certificate

Legislation/Regulatory – VATA94 Sch. 11, para. 14

Forfeiture of goods

Legislation/Regulatory – VATA94 s. 30(10)

General provision

Legislation/Regulatory – VATA94 s. 58

Generally

Commentary – Indirect Tax Reporter ¶3-500

Goods sold in satisfaction of debt

Legislation/Regulatory – VATA94 Sch. 11, para. 2(12)

HM Revenue and Customs

– see HM Revenue and Customs (HMRC)

House of Commons resolutions

Provisional effect to motions affecting taxation

Legislation/Regulatory – PCTA68 s. 5

Temporary statutory effect

Legislation/Regulatory – PCTA68 s. 1

Information

Cross-border supplies of services to taxable recipients

Legislation/Regulatory – FA2009 s. 78

Furnishing

Legislation/Regulatory – VATA94 Sch. 11, para. 7

Legislation, precedent, other sources of law

Approach to tax policy making

Commentary – Indirect Tax Reporter ¶3-820

Generally

Commentary – Indirect Tax Reporter ¶3-820

Judicial precedent on words or phrases

Commentary – Indirect Tax Reporter ¶3-820

Tax information and impact notes (TIINs)

Commentary – Indirect Tax Reporter ¶3-820

Level playing field for businesses

Commentary – Indirect Tax Reporter ¶3-500

Money and securities for money collected

Legislation/Regulatory – VATA94 Sch. 11, para. 1(2)

Online submission of returns and electronic payment

Commentary – Indirect Tax Reporter ¶3-500

Payment of VAT

– see Payment of VAT

Power to require notification of arrival of means of transport in UK

Legislation/Regulatory – VATA94 Sch. 11, para. 2(5A)-(5D)

Power to require opening of machines on which relevant machine games played

Legislation/Regulatory – VATA94 Sch. 11, para. 9

Procedure where documents etc. are removed

Legislation/Regulatory – VATA94 Sch. 11, para. 12, 13

Proceedings

Condemnation

Legislation/Regulatory – CEMA79 Sch. 3, para. 8-12

Institution

Legislation/Regulatory – CEMA79 s. 145

Recorded information, order for access

Generally

Legislation/Regulatory – VATA94 Sch. 11, para. 11

Procedure where documents etc. are removed

Legislation/Regulatory – VATA94 Sch. 11, para. 12, 13

Records

– see Records and accounts

Recovery of VAT

Legislation/Regulatory – VATA94 Sch. 11, para. 5
HMRC Guidance – CH94250 ; CH96100

Repayment of VAT to overseas businesses

Legislation/Regulatory – VATA94 s. 39(3)(za), (c)

Retail schemes

Legislation/Regulatory – VATA94 Sch. 11, para. 2(6)

Returns, error correction

Legislation/Regulatory – VATA94 Sch. 11, para. 2(10)

Safeguards for taxpayers

Commentary – Indirect Tax Reporter ¶3-200

Samples, power to take

Legislation/Regulatory – VATA94 Sch. 11, para. 8

Save as the commissioners otherwise allow

Commentary – Indirect Tax Reporter ¶3-525

Security for VAT

Legislation/Regulatory – VATA94 Sch. 11, para. 4
HMRC Guidance – CH13400

Special measures to simplify procedure for collecting VAT

Legislation/Regulatory – Dir. 2006/112 art. 394, 395

Trade agreements

Commentary – Indirect Tax Reporter ¶3-530
HMRC Guidance – Notice 700/57

Traders

Commentary – Indirect Tax Reporter ¶3-500

VAT representatives

Legislation/Regulatory – VATA94 s. 48(1B)(c), (4A)