Auctioneers
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 –
Indirect Tax Reporter ¶10-602
Commission, value of imported works of art etc.
Data-gathering powers: relevant data-holder
Legislation/Regulatory –
FA2011 Sch. 23, para. 20
;
SI 2012/847 reg. 18
Invoices
Legislation/Regulatory –
SI 1995/2518 reg. 13(2)
Place of supply of land related services
Generally
Commentary –
Indirect Tax Reporter ¶13-542
Returns, receipts of taxable income belonging to others
Sales, statements
Legislation/Regulatory –
SI 1995/2518 reg. 27
Taxable supplies
Legislation/Regulatory –
VATA94 Sch. 4, para. 7