Protection of the revenue
Annual accounting scheme, authorisation
Refusal
Legislation/Regulatory –
SI 1995/2518 reg. 52(2)
Termination
Legislation/Regulatory –
SI 1995/2518 reg. 54(1)(f)
Expulsion from cash accounting scheme
Commentary –
Indirect Tax Reporter ¶55-460
;
Indirect Tax Reporter ¶55-485
Group treatment, refusal
HMRC's power to refuse group application
De-grouping
Commentary –
Indirect Tax Reporter ¶43-480
Generally
Commentary –
Indirect Tax Reporter ¶43-475
;
Indirect Tax Reporter ¶43-480
;
Indirect Tax Reporter ¶43-500
Information, warehoused goods
Legislation/Regulatory –
SI 1988/809 reg. 24
Meaning
Commentary –
Indirect Tax Reporter ¶43-500
;
Indirect Tax Reporter ¶43-831
Samples, power to take
Legislation/Regulatory –
VATA94 Sch. 11, para. 8(1)
Security
– see also Security for VAT
Generally
Case Law –
Cameron. [1999] BVC 2,091
Security for VAT
Legislation/Regulatory –
VATA94 Sch. 11, para. 4(1A)
VAT groups
Applications, refusal
Legislation/Regulatory –
BB 31/1997-2
;
VATA94 s. 43B(5)(c)
Notice of termination of membership
Legislation/Regulatory –
VATA94 s. 43C(2)