Alcoholic beverages
Asset not excluded from earnings
Commentary –
Tax Reporter ¶1006-729
Beer, meaning
Legislation/Regulatory –
CEMA79 s. 1(3)
Cider, meaning
Legislation/Regulatory –
CEMA79 s. 1(3)
Duty rates(beer)
Commentary –
Indirect Tax Reporter ¶72-080
Duty rates(cider)
Commentary –
Indirect Tax Reporter ¶72-080
Duty rates(spirits)
Commentary –
Indirect Tax Reporter ¶72-080
Duty rates(wine)
Commentary –
Indirect Tax Reporter ¶72-080
Duty-free allowances
Commentary –
Indirect Tax Reporter ¶63-810(9)
Home-made, standard-rating
Commentary –
Indirect Tax Reporter ¶20-210
Imported
Generally
Legislation/Regulatory –
SI 1995/2518 reg. 8
Small consignments of non-commercial character, exemption/relief
Legislation/Regulatory –
Dir. 2006/79
;
SI 1986/939
Intra-EU movement of goods
Payments by way of
Legislation/Regulatory –
SI 2001/1004 Sch. 2, para. 6, Sch. 3, Pt. IV
Spirits, meaning
Legislation/Regulatory –
CEMA79 s. 1(3)
Standard-rating
Commentary –
Indirect Tax Reporter ¶20-210
Tax-free shops
Commentary –
Indirect Tax Reporter ¶23-430
Warehoused
Generally
Legislation/Regulatory –
SI 1988/809
Wine, meaning
Legislation/Regulatory –
CEMA79 s. 1(3)
Zero-rating
Generally
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 1
Tax-free shops
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 14