Recovery of VAT
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
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
Estoppel
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
Sale of property
Case Law –
Winturn Ltd. [1994] BVC 559
Taxpayer
– see Input tax
Mutual assistance
Scotland, diligence
Legislation/Regulatory –
SI 1995/2518 reg. 213
Taxpayer