Acquisition

Booze cruises continue

Commentary – VAT Reporter ¶64-360
HMRC Guidance – Notice 725

Generally

Commentary – VAT Reporter ¶64-360
HMRC Guidance – Notice 725

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-free allowances

Commentary – VAT Reporter ¶63-810(9)

Home-made, standard-rating

Commentary – VAT Reporter ¶20-210

Imported

Generally

Legislation/Regulatory – SI 1995/2518 reg. 8

Persons travelling from third countries, exemption

Legislation/Regulatory – Dir. 2007/74

Small consignments of non-commercial character, exemption/relief

Legislation/Regulatory – Dir. 2006/79 ; SI 1986/939

Intra-EU movement of goods

– see Excise goods; Intra-EU movement of goods

Meaning

Legislation/Regulatory – SI 1984/746 art. 2(1)

Payments by way of

Legislation/Regulatory – SI 2001/1004 Sch. 2, para. 6, Sch. 3, Pt. IV

Removed from warehouse, relief for special visitors

Legislation/Regulatory – SI 1992/3156 art. 15

Spirits, meaning

Legislation/Regulatory – CEMA79 s. 1(3)

Standard-rating

Commentary – VAT Reporter ¶20-210

Tax-free shops

Commentary – VAT Reporter ¶23-430

Warehoused

Generally

Legislation/Regulatory – SI 1988/809

Removal, relief for special visitors

Legislation/Regulatory – SI 1992/3156 art. 15

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