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

Case Law – National Westminster Bank plc. [1998] BVC 2,264

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)