Advice for non-business persons

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

Cases on whether ruling given

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

Generally

Commentary – VAT Reporter ¶3-790

Guidance from HMRC website

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

HMRC refuse to give ruling or clearance

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

HMRC's conduct: legitimate expectation and appeal to tribunal

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

Indirect misdirection of similar businesses

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

Invoice description

Commentary – VAT Reporter ¶18-030

Misdirection by HMRC officer

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

Misunderstanding by trader

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

Non-statutory for businesses

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

Opinions; Revenue Scotland

Commentary – Hardman's Tax Rates and Tables ¶1-050

Other non-statutory service

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

Protection of legitimate expectations: conduct of national tax authority

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

Telephone advice

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a

Transfer of business as going concern

Commentary – VAT Reporter ¶36-650 ; VAT Reporter ¶54-158

Tribunal's jurisdiction on concessions

Commentary – VAT Reporter ¶61-030
HMRC Guidance – Notice 741a