Reverse charge
Anti-avoidance, telecommunications services
Carousel fraud
Conditions not met
Entries on UK return
Erroneous payment of VAT by customer
Exempt supplies
Flat-rate scheme
Carousel fraud supplies
Generally
Foreign businesses and supplies of staff
Gas and electricity supplied by persons outside UK
Generally
Tax point
Valuation
General provisions
Generally
Imported services
Accounting for VAT, flowchart
Generally
Non-business purpose
Value of group supplies using overseas number
Invoice
Legal services
Liability to VAT of the supplier of services
Loss of right to reclaim VAT paid
Non-application: possible penalty
Partial exemption: attributing input tax
Payment of tax to service supplier rather than to tax authority
Principle of fiscal neutrality
Principle of legal certainty
Refusal to grant the supplier of services a refund of the VAT
Right to deduct input tax
Failure to comply with formal but not substantive requirements
Incorrectly prepared invoice
Intra-Community acquisition of goods
Liability for acquisition tax
Omission from invoice of mandatory particulars
Requirement to hold invoice
Time limit
Sale of immovable property by judgment debtor in insolvency proceedings
Services to which UK applies reverse charge
Supplier insolvent
Time of
Reverse charge: imported services
Supply of services
Transactions with same legal entity
