Deposits

Case Law – Total Mauritius Ltd v Mauritius Revenue Authority. [2011] BVC 610

General provision

Legislation/Regulatory – VATA94 s. 1
HMRC Guidance – CH81021

Generally

Commentary – Indirect Tax Reporter ¶3-130

Importers of tableware liable for shipment of computers

Case Law – (1985) 2 BVC 205,304

Person mentioning VAT on invoice

Case Law – Greece v Karageorgou & Ors (Joined Cases C-78/02 to C-80/02). [2006] BVC 801

Submitting return establishes liability

Commentary – Indirect Tax Reporter ¶55-200

Takeover, assessment

Commentary – Indirect Tax Reporter ¶58-100

Transfer of registration number

Case Law – (1986) 2 BVC 205,429 ; Ponsonby & Anor. v. Customs and Excise Commissioners. (1987) 3 BVC 198