Administration of VAT
Accounts
Acquisition by non-taxable persons, notification
Assessments
Assigned matter
Cash accounting scheme
Charter of standards and values
Collection and management of VAT
Commencement of proceedings under customs and excise Acts
Commissioners for Revenue and Customs
Common commencement dates (CCDs)
Compliance with VAT law
Default surcharges other penalties and criminal offences
Discretion available to tax authority
Documents, production
Dutiable goods
EC sales statements, submission
Evidence, by certificate
Forfeiture of goods
General provision
Generally
Goods sold in satisfaction of debt
HM Revenue and Customs
House of Commons resolutions
Provisional effect to motions affecting taxation
Temporary statutory effect
Information
Cross-border supplies of services to taxable recipients
Furnishing
Legislation, precedent, other sources of law
Approach to tax policy making
Generally
Judicial precedent on words or phrases
Tax information and impact notes (TIINs)
Level playing field for businesses
Money and securities for money collected
Online submission of returns and electronic payment
Payment of VAT
Power to require notification of arrival of means of transport in UK
Power to require opening of machines on which relevant machine games played
Procedure where documents etc. are removed
Proceedings
Condemnation
Institution
Recorded information, order for access
Generally
Procedure where documents etc. are removed
Records
Recovery of VAT
Repayment of VAT to overseas businesses
Retail schemes
Returns, error correction
Safeguards for taxpayers
Samples, power to take
Save as the commissioners otherwise allow
Security for VAT
Special measures to simplify procedure for collecting VAT
Trade agreements
Traders
VAT representatives