Reverse charge sales statements (RCSSs)
Failure to submit, penalty
Amount
Commentary –
Indirect Tax Reporter ¶60-135
Appeal against, cases
Commentary –
Indirect Tax Reporter ¶60-135
Assessment, time limit
Commentary –
Indirect Tax Reporter ¶60-132
Conditions
Commentary –
Indirect Tax Reporter ¶60-132
Defences
Commentary –
Indirect Tax Reporter ¶60-132
Generally
Commentary –
Indirect Tax Reporter ¶60-130
Goods
Commentary –
Indirect Tax Reporter ¶55-405
Inaccuracies, penalty
Amount
Commentary –
Indirect Tax Reporter ¶60-105
Conditions
Commentary –
Indirect Tax Reporter ¶60-102
Generally
Commentary –
Indirect Tax Reporter ¶60-100
Material inaccuracy
Commentary –
Indirect Tax Reporter ¶60-102
Submission date
Commentary –
Indirect Tax Reporter ¶60-102
Time limit for assessing
Commentary –
Indirect Tax Reporter ¶60-102
Penalties
Failure to submit
Legislation/Regulatory –
VATA94 s. 66
Inaccuracies
Legislation/Regulatory –
VATA94 s. 65
Relevant supply
Cessation and recommencement, notification
Legislation/Regulatory –
SI 1995/2518 reg. 23D
;
VATA94 Sch. 11, para. 2(3B)
First, notification
Legislation/Regulatory –
SI 1995/2518 reg. 23B
Meaning
Legislation/Regulatory –
SI 1995/2518 reg. 23A
Services
Commentary –
Indirect Tax Reporter ¶55-405
Statement, meaning
Legislation/Regulatory –
SI 1995/2518 reg. 23A
Submission