Case law

Commentary – Indirect Tax Reporter ¶63-735

Delivery without payment of VAT

Legislation/Regulatory – SI 1995/2518 reg. 122

Generally

Commentary – Indirect Tax Reporter ¶63-735

Not over £2,000 in value

Commentary – Indirect Tax Reporter ¶63-735

Over £2,000 in value

Commentary – Indirect Tax Reporter ¶63-735

Tax point

Commentary – Indirect Tax Reporter ¶63-735