Non-taxable persons
Acquisitions, failure to notify: assessment
Amount due by way of penalty
Legislation/Regulatory –
VATA94 s. 76
Generally
Legislation/Regulatory –
VATA94 s. 75
Time limit and supplementary assessments
Legislation/Regulatory –
VATA94 s. 77
Acquisitions, failure to notify: penalty
Generally
Restriction of deductions for direct tax purposes
Acquisitions, notification
Generally
New ships or aircraft
Legislation/Regulatory –
SI 1995/2518 reg. 148
Agents, supplies through
Commentary –
Indirect Tax Reporter ¶54-075
Deemed taxable, Treasury orders
Legislation/Regulatory –
VATA94 s. 24(4)
Developers, self-supply provisions
– see Land and buildings
Importation of goods, member states failure to deduct tax paid in member state of exportation
Local authority which charges for off-street car parking
Open market value direction
'open market value on the sale by retail'
Case Law –
(1983) 1 BVC 1,188
Supply of goods for resale
Case Law –
Fine Art Developments plc v. C & E Commrs (No. 2). [1993] BVC 21
;
Fine Art Developments plc v. Customs and Excise Commissioners (No. 2). [1994] BVC 174
;
Fine Art Developments plc v C & E Commrs (No. 2). [1996] BVC 191
;
Gold Star Publications Ltd v. Customs and Excise Commissioners. [1992] BVC 45
Refund of foreign VAT
Supply of goods for resale, validity of derogating measure authorisation
Treating authority as
VAT groups including
Commentary –
Indirect Tax Reporter ¶43-420