Acquisition

Generally

Motorised land vehicles (reg. 148A)

New ships or aircraft (reg. 148): non-taxable persons

Acquisitions

Charge to VAT

Non-taxable persons

Aircraft

Alleged VAT paid status with minimal VAT paid

Arrangements for payment of VAT

Case law

Charge to VAT

Dispatched by non-registered persons, refund of VAT

Exemption

First entry into service

Generally

Goods consisting in, taxable acquisition

Input tax deduction

Invoices

Meaning

Non-notification of acquisition

Payment of VAT only the once in respect of same supply

Place of supply

Refund of VAT

Appeals

Claims

Supplies to other member states

Returns

Information needed for VAT to be applied

Rules

Sales statement

Ships

Supplies to persons departing to another member state

Taxable dealers excluded from margin scheme

Taxable person, meaning

Value added tax

VAT-free sale to another EU state from UK