Overpayments
Accidental or voluntary, escapes VAT
Commentary –
Indirect Tax Reporter ¶10-075
Amount recoverable by the Secretary of State
Legislation/Regulatory –
TCA2002 s. 28(1)(b)
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
Interest on repayment
Local authority car parking
Commentary –
Indirect Tax Reporter ¶51-340
;
Indirect Tax Reporter ¶51-935
Payphones
Case Law –
New World Payphones Ltd. [1999] BVC 2,188
Stamp duty land tax, recovery of
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 –
Indirect Tax Reporter ¶11-700
Subscriber
Commentary –
Indirect Tax Reporter ¶11-915
Unintentional: payments received for non-supplies
Commentary –
Indirect Tax Reporter ¶10-602