– see also Splitting business activities; Value of supply

Anti-avoidance and groups of companies

– see Avoidance of VAT

Anti-avoidance provisions, groups of companies

Legislation/Regulatory – VATA94 Sch. 9A

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(u), 84(7)

Application to vary

Case Law – Gardner-Shaw UK Ltd & Ors [2018] TC 06624

Applying for and giving

Commentary – Gordon on Tax Appeals 4.3

Breach of record-keeping requirements

Legislation/Regulatory – VATA94 s. 69B

Dates

Commentary – Gordon on Tax Appeals 6.5.1

Evidence

Commentary – Gordon on Tax Appeals 6.5.2

Examples

Commentary – Gordon on Tax Appeals 4.2.4 ; Gordon on Tax Appeals 6.6

Excise warehousing

Legislation/Regulatory – SI 1988/809 reg. 7

Freedom of Tribunal to make

Commentary – Gordon on Tax Appeals 4.2.3

Generally

Commentary – Gordon on Tax Appeals 6.1

Hearing bundles

Commentary – Gordon on Tax Appeals 6.5.4

Hearings

Commentary – Gordon on Tax Appeals 6.3

Liberty to apply

Commentary – Gordon on Tax Appeals 6.4.1

Meaning of

Commentary – Gordon on Tax Appeals ¶App9

Notice of

Commentary – Gordon on Tax Appeals 4.3.4

Payments on account, method of making

Legislation/Regulatory – VATA94 s. 28(2A)

Persons treated as one

– see Splitting business activities

Skeleton arguments

Commentary – Gordon on Tax Appeals 6.5.3

Splitting business activities

Artificial

Legislation/Regulatory – VATA94 Sch. 1, para. 1A

Generally

Legislation/Regulatory – VATA94 Sch. 1, para. 2

Time limits

Commentary – Gordon on Tax Appeals 4.2.4

Typical examples

Commentary – Gordon on Tax Appeals 6.5

Value of supply

Acquisitions

Legislation/Regulatory – VATA94 Sch. 7, para. 1

Connected persons

Commentary – Indirect Tax Reporter ¶14-300

Direct sellers

Legislation/Regulatory – VATA94 Sch. 6, para. 2

Open market value

Legislation/Regulatory – VATA94 Sch. 6, para. 1(1)-(3)

Party plan type sales

Commentary – Indirect Tax Reporter ¶14-350

Variability of

Commentary – Gordon on Tax Appeals 6.4