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