Acting in own name

– see also Margin schemes

Margin scheme

– see Second-hand goods scheme

Services connected with sale of goods, non-supplies/outside scope of VAT

Commentary – VAT Reporter ¶10-602
HMRC Guidance – Notice 718

Commission, value of imported works of art etc.

Legislation/Regulatory – VATA94 s. 21(2A), (2B)

Data-gathering powers: relevant data-holder

Legislation/Regulatory – FA2011 Sch. 23, para. 20 ; SI 2012/847 reg. 18

Goods sold in satisfaction of debt: Form VAT 833

Commentary – VAT Reporter ¶56-090

Intra-Community acquisitions, exemption from charge to VAT

Legislation/Regulatory – Dir. 2006/112 art. 4(c)

Invoices

Legislation/Regulatory – SI 1995/2518 reg. 13(2)

Meaning

Legislation/Regulatory – SI 1992/3122 art. 2(1)

Place of supply of land related services

Generally

Commentary – VAT Reporter ¶13-542
HMRC Guidance – Notice 741a

International services

Commentary – VAT Reporter ¶65-760
HMRC Guidance – Notice 741a

Returns, receipts of taxable income belonging to others

Case Law – Fawcett (HM Inspector of Taxes) v. Special Commissioners and Lancaster Farmers Auction Mart Ltd. [1997] BTC 24

Sales, statements

Legislation/Regulatory – SI 1995/2518 reg. 27

Taxable supplies

Legislation/Regulatory – VATA94 Sch. 4, para. 7