– see also Official Publications listing at p. 4,201

Advantages

Commentary – Indirect Tax Reporter ¶4-715

Application, tribunal's jurisdiction

Generally

Case Law – British Teleflower Service Ltd. [1996] BVC 2,587 ; C. & G. Developments Ltd. (1987) 3 BVC 572 ; Shepherd. [1995] BVC 690

Refund of VAT under DIY scheme

Case Law – Arnold. [1996] BVC 2,656 ; Customs and Excise Commissioners v. Arnold. [1996] BVC 464

Capital gains tax on compensation

Private residence exemption, late claims in dual residence cases (D21)

Commentary – ; CGT and the Private Residence ¶60-225 ; CGT and the Private Residence ¶60-235

Private residence exemption, periods of absence (A) (D3)

Commentary – CGT and the Private Residence ¶60-105

Private residence exemption, periods of absence (B) (D4)

Commentary – CGT and the Private Residence ¶60-115 ; CGT and the Private Residence ¶60-120

Private residence exemption, separated couples (D6)

Commentary – CGT and the Private Residence ¶90-110

Private residence exemption, short delay by owner-occupier in taking up residence (D49)

Commentary – ; CGT and the Private Residence ¶40-310 ; CGT and the Private Residence ¶40-315

Capital gains tax, clawback of reliefs given by

Commentary – Tax Reporter ¶520-270 ; Tax Reporter ¶571-950
HMRC Guidance – CG13650
Case Law – Fallon & Anor (Executors of Morgan dec'd) v Fellows (HMIT)

Changes

Commentary – Indirect Tax Reporter ¶4-715

Charities, fund-raising events

Commentary – Indirect Tax Reporter ¶50-871

Disadvantages

Commentary – Indirect Tax Reporter ¶4-715

Facilitation of exports

Commentary – Indirect Tax Reporter ¶18-095

Force of law

Case Law – Eagle Trust plc. [1996] BVC 2,085

General discussion

Commentary – Tax Reporter ¶103-520
Case Law – ABSALOM v. TALBOT (H.M. INSPECTOR OF TAXES)

Generally

Commentary – Indirect Tax Reporter ¶18-095 ; Indirect Tax Reporter ¶5-900

Group supplies using overseas member

Commentary – Indirect Tax Reporter ¶43-445

Incorrect ruling, withdrawal

Commentary – Indirect Tax Reporter ¶5-900

International agreements

Commentary – Indirect Tax Reporter ¶18-095

Invoices incorrectly shows VAT

Commentary – Indirect Tax Reporter ¶19-070

Judicial review, refusal by Revenue to extend benefit of concession D2

Case Law – R. v. H.M. Inspector of Taxes, ex parte Fulford-Dobson. [1987] BTC 158

Non-commercial matters

Commentary – Indirect Tax Reporter ¶18-095

Power to give statutory effect to

Legislation/Regulatory – FA2008 s. 160
HMRC Guidance – EIM15083

Pre-registration input tax

Applicability

Case Law – Argyll House Developments, Petitioner. [2010] BVC 1,037

Legitimate expectation

Case Law – Argyll House Developments, Petitioner. [2010] BVC 1,037

Removal of inequities or anomalies in administration

Commentary – Indirect Tax Reporter ¶18-095

Repayment of VAT

Commentary – Indirect Tax Reporter ¶18-095

Return by return basis

Commentary – Indirect Tax Reporter ¶18-320

Supply of staff

Case Law – Accenture Services Ltd v Revenue and Customs Commissioners; Barclays Bank plc v Revenue and Customs Commissioners. [2009] BVC 429

Vouchers, Class 1 and Class 1A exclusion

Commentary – Tax Reporter ¶1006-730 ; Tax Reporter ¶1010-175

Where the ESC may assist

Commentary – CGT and the Private Residence ¶40-315