Liability for VAT
Deposits
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
Satisfying, confiscation order
Commentary –
Indirect Tax Reporter ¶55-400
Submitting return establishes liability
Commentary –
Indirect Tax Reporter ¶55-200
Takeover, assessment
Commentary –
Indirect Tax Reporter ¶58-100
Transfer of registration number