Amount shown as VAT on invoice

Generally

Case Law – Kaur t/a GK Trading. [1998] BVC 2,143

Supply zero-rated as opposed to standard-rated

Case Law – Kleanthous t/a AK Building Services. [1993] BVC 733

Amount to be recovered

Legislation/Regulatory – VATA94 Sch. 11, para. 5(2), (3)

Assessment

Generally

Legislation/Regulatory – VATA94 s. 73(9)

Interest

Legislation/Regulatory – VATA94 s. 74

Debt due to Crown

Legislation/Regulatory – ESC 3.9 ; VATA94 Sch. 11, para. 5

Distress

– see Distress

Due in other member states, mutual assistance

– see Mutual assistance for recovery of VAT

Estoppel

Case Law – Farm Facilities (Fork Lift) Ltd. (1987) 3 BVC 567

HM Revenue and Customs

Assessment

– see Assessments

Independent of assessment system

Commentary – Indirect Tax Reporter ¶58-010

Imported goods

– see Recovery of import VAT

Input tax

Refurbishment work

Case Law – Ladbroke (Palace Gate) Property Services Ltd. [2001] BVC 2,023

Sale of property

Case Law – Winturn Ltd. [1994] BVC 559

Taxpayer

– see Input tax

Mutual assistance

– see Mutual assistance between tax authorities

Scotland, diligence

Legislation/Regulatory – SI 1995/2518 reg. 213

Taxpayer

– see Input tax; Credit for input tax