New means of transport (NMT)
Acquisitions
Non-taxable persons
Legislation/Regulatory –
VATA94 Sch. 11, para. 2(4)
Aircraft
Legislation/Regulatory –
VATA94 s. 95
Case law
Commentary –
Indirect Tax Reporter ¶63-320
Charge to VAT
Commentary –
Indirect Tax Reporter ¶63-320
Dispatched by non-registered persons, refund of VAT
Commentary –
Indirect Tax Reporter ¶63-320
First entry into service
Commentary –
Indirect Tax Reporter ¶63-320
Generally
Commentary –
Indirect Tax Reporter ¶63-320
Legislation/Regulatory –
Notice 728
Goods consisting in, taxable acquisition
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 –
Indirect Tax Reporter ¶63-320
Legislation/Regulatory –
Dir. 2006/112 art. 2(2)(b)
;
VATA94 s. 95
Non-notification of acquisition
Commentary –
Indirect Tax Reporter ¶60-522
Non-VAT registered EU purchaser
Commentary –
Indirect Tax Reporter ¶63-320
Place of supply
Commentary –
Indirect Tax Reporter ¶13-400
Case Law –
Feltham [2011] TC 01455
Refund of VAT
Appeals
Legislation/Regulatory –
VATA94 s. 83(1)(j)
Claims
Supplies to other member states
Legislation/Regulatory –
VATA94 s. 40
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