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