Acquisitions, failure to notify: assessment

Amount due by way of penalty

Generally

Time limit and supplementary assessments

Acquisitions, failure to notify: penalty

Generally

Restriction of deductions for direct tax purposes

Acquisitions, notification

Generally

New ships or aircraft

Agents, supplies through

Cannot claim foreign VAT

Deemed taxable, Treasury orders

Developers, self-supply provisions

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'

Supply of goods for resale

Refund of foreign VAT

Services supplied to

Supply of goods for resale, validity of derogating measure authorisation

Treating authority as

VAT groups including