Accidental or voluntary, escapes VAT

Commentary – VAT Reporter ¶10-075

Amount recoverable by the Secretary of State

Legislation/Regulatory – TCA2002 s. 28(1)(b)
HMRC Guidance – TCTM08301

Consideration

Continuous supplies of services

Case Law – British Telecom plc. [1993] BVC 972 ; Customs and Excise Commissioners v British Telecom plc. [1995] BVC 37

Generally

Legislation/Regulatory – COP26 ; TB12/04-3 ; TCA2002 s. 28, 29, 37

Interest on repayment

Legislation/Regulatory – FA2009 s. 102, 104 ; FA99 s. 110

Local authority car parking

Commentary – VAT Reporter ¶51-340 ; VAT Reporter ¶51-935

Payphones

Case Law – New World Payphones Ltd. [1999] BVC 2,188

Stamp duty land tax, recovery of

Legislation/Regulatory – F(No. 3)A2010 s. 28 ; FA2003 Sch. 10, para. 34-34E
HMRC Guidance – SDLTM50100 ; SDLTM54010

Stamp duty reserve tax

Claims

Legislation/Regulatory – SI 1986/1711 reg. 14

Interest

Legislation/Regulatory – SI 1986/1711 reg. 11

Tax point

Single supplies

Commentary – VAT Reporter ¶11-700

Subscriber

Commentary – VAT Reporter ¶11-915

Unintentional: payments received for non-supplies

Commentary – VAT Reporter ¶10-602