Fiscal warehousing
Appeals
Best of judgment assessments
Breach of regulations, penalty
Certificates
Generally
Incorrect, penalty
Keeping
Services
Deficiency in goods
Failure to pay VAT, best of judgment assessment
Generally
Duty point, meaning
Eligible goods
Generally
Meaning
Operation on
Eligible services
Fiscal or other warehousing regime, meaning
Fiscal warehouse, meaning
Fiscal warehousekeeper
Application
Approval
Breach of conditions, penalty
Cessation
Conditions, imposition
HMRC's power to take samples
Meaning
Withdrawal of approval
General provision
Goods being subject to a fiscal warehousing regime, meaning
Goods being subject to a warehousing regime, meaning
His fiscal warehouse, meaning
His fiscal warehousing regime, meaning
Incorrect certificates, penalty
Invoices relating to supply of services
Last acquisition/supply of goods before removal disregarded for registration purposes
Material time, meaning
Missing goods
Failure to pay VAT, best of judgment assessment
Generally
Premises having fiscal warehouse status
Cessation
Withdrawal
Record
Features/requirements
Generally
Registration
Disregarded supplies
Regulations
Generally
Meaning
Relevant fiscal warehouse, meaning
Relevant fiscal warehousekeeper, meaning
Relevant fiscal warehousing regime, meaning
Relief
Generally
Removal of goods
Accountability
Failure to pay VAT, best of judgment assessment
Generally
Payment of VAT
Removal of goods from a warehousing regime, meaning
Returns and payment of VAT
Zero-rating
Samples, HMRC's power to take
Samples, power to take
Section, meaning
Services
Certificates
Generally
Invoices
Returns and payment of VAT
Stock control
Transactions treated as supply of goods and not supply of services
Transfers in the UK
Transfers overseas
Warehouse, meaning
Warehousing regulations, meaning
Zero-rated services