Extra-statutory concessions
Advantages
Application, tribunal's jurisdiction
Generally
Refund of VAT under DIY scheme
Capital gains tax on compensation
Private residence exemption, late claims in dual residence cases (D21)
Private residence exemption, periods of absence (A) (D3)
Private residence exemption, periods of absence (B) (D4)
Private residence exemption, separated couples (D6)
Private residence exemption, short delay by owner-occupier in taking up residence (D49)
Capital gains tax, clawback of reliefs given by
Changes
Charities, fund-raising events
Disadvantages
Facilitation of exports
Force of law
General discussion
Generally
Group supplies using overseas member
Incorrect ruling, withdrawal
International agreements
Invoices incorrectly shows VAT
Judicial review, refusal by Revenue to extend benefit of concession D2
Non-commercial matters
Power to give statutory effect to
Pre-registration input tax
Applicability
Legitimate expectation
Removal of inequities or anomalies in administration
Repayment of VAT
Return by return basis
Supply of staff
Vouchers, Class 1 and Class 1A exclusion
Where the ESC may assist