Acquisition

Generally

Commentary – VAT Reporter ¶64-380

Motorised land vehicles (reg. 148A)

Commentary – VAT Reporter ¶64-380(1)

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

Commentary – VAT Reporter ¶64-380(2)

Acquisitions

Charge to VAT

Legislation/Regulatory – Dir. 2006/112 art. 2(1)(b)(ii)

Non-taxable persons

Legislation/Regulatory – VATA94 Sch. 11, para. 2(4)

Aircraft

Legislation/Regulatory – VATA94 s. 95

Alleged VAT paid status with minimal VAT paid

Commentary – VAT Reporter ¶63-260

Arrangements for payment of VAT

Legislation/Regulatory – Dir. 2006/112 art. 210

Case law

Commentary – VAT Reporter ¶63-260

Charge to VAT

Commentary – VAT Reporter ¶63-260

Dispatched by non-registered persons, refund of VAT

Commentary – VAT Reporter ¶63-260

Exemption

Legislation/Regulatory – Dir. 2006/112 art. 138(2)(a)

First entry into service

Commentary – VAT Reporter ¶63-260

Generally

Commentary – VAT Reporter ¶63-260
Legislation/Regulatory – Notice 728

Goods consisting in, taxable acquisition

Legislation/Regulatory – VATA94 s. 10(1), (2)

Input tax deduction

Legislation/Regulatory – Dir. 2006/112 art. 172 ; SI 1995/2518 reg. 29(2)(f)

Invoices

Legislation/Regulatory – SI 1995/2518 reg. 14(2)(e)

Meaning

Commentary – VAT Reporter ¶63-260
Legislation/Regulatory – Dir. 2006/112 art. 2(2)(b) ; VATA94 s. 95

Non-notification of acquisition

Commentary – VAT Reporter ¶60-522

Payment of VAT only the once in respect of same supply

Commentary – VAT Reporter ¶63-260

Place of supply

Commentary – VAT Reporter ¶13-400
Case Law – Feltham [2011] TC 01455

Refund of VAT

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(j)

Claims

Legislation/Regulatory – SI 1995/2518 reg. 149-154

Supplies to other member states

Legislation/Regulatory – VATA94 s. 40

Returns

Information needed for VAT to be applied

Legislation/Regulatory – Dir. 2006/112 art. 254, 259

Rules

Legislation/Regulatory – Dir. 2006/112 art. 258

Sales statement

– see EC sales statements

Ships

Legislation/Regulatory – VATA94 s. 95

Supplies to persons departing to another member state

Legislation/Regulatory – SI 1995/2518 reg. 155

Taxable dealers excluded from margin scheme

Legislation/Regulatory – Dir. 2006/112 art. 313(2)

Taxable person, meaning

Legislation/Regulatory – Dir. 2006/112 art. 9(2)

Value added tax

Commentary – Essential Tax Companion ¶71380

VAT-free sale to another EU state from UK

Commentary – VAT Reporter ¶63-260