Adequacy of records, commissioners' discretion

Case Law – Commissioners of Customs & Excise v. J. H. Corbitt (Numismatists) Ltd. (1980) 1 BVC 330

Antiques

Coins, scheme use and commissioners' discretion

Case Law – Bord. [1993] BVC 837

Generally

Case Law – Christopher Gibbs Ltd. [1993] BVC 623

Auctioneers scheme

Generally

Commentary – Indirect Tax Reporter ¶48-755

New goods grown, made or produced by unregistered persons

Commentary – Indirect Tax Reporter ¶48-755

Authority for scheme

Commentary – Indirect Tax Reporter ¶48-700
HMRC Guidance – Notice 718

Bad debt relief

Commentary – Indirect Tax Reporter ¶18-993

Boats, refitting and subsequent sale

Case Law – Wyvern Shipping Co. Limited v. Customs and Excise Commissioners. (1978) 1 BVC 151

Calculation of margin

Generally

Commentary – Indirect Tax Reporter ¶48-725

Part-exchange, way to handle

Commentary – Indirect Tax Reporter ¶48-725

Payments by more than one person

Commentary – Indirect Tax Reporter ¶48-725

Car dealers

Building and subsequent sale of car

Case Law – (1978) 1 BVC 1,077

Commission entry fee and indemnity fee paid to auctioneer

Case Law – Customs and Excise Commissioners v. Blackpool Pleasure Beach Company. (1974) 1 BVC 1,020

Entitlement to use margin scheme on resold vehicles

Case Law – Bawaria Motors sp zoo v Minister Finansów (Case C-160/11). [2012] BVC 577

Cars

Acquisition under transfer of a going concern

Commentary – Indirect Tax Reporter ¶48-740

Cases on dealers in cars

Commentary – Indirect Tax Reporter ¶48-740

Consideration for acquisition

Case Law – Daron Motors Ltd. [1995] BVC 651

Exclusive business use

Commentary – Indirect Tax Reporter ¶48-740

Generally

Case Law – D. Flitcroft. (1987) 3 BVC 560

Lack of records

Commentary – Indirect Tax Reporter ¶48-740

Output tax

Commentary – Indirect Tax Reporter ¶18-570

Records

Case Law – (1984) 2 BVC 205,107

Resale of cars used in car-leasing business

Case Law – Jyske Finans A/S v Skatteministeriet (Nordania Finans A/S, BG Factoring A/S intervening) (Case C-280/04) [2008] BVC 320

Road fund licences

Commentary – Indirect Tax Reporter ¶18-590

Sale price of second-hand car, calculation

Commentary – Indirect Tax Reporter ¶48-740

Used car

Commentary – Indirect Tax Reporter ¶48-740

Checklist: conditions for using

Commentary – Indirect Tax Reporter ¶48-630

Civil fraud

Commentary – Indirect Tax Reporter ¶59-770

Earlier VAT recovery: margin scheme unavailable

Commentary – Indirect Tax Reporter ¶48-630

European law compliance

Commentary – Indirect Tax Reporter ¶48-725

Four-wheeled all terrain vehicles

Case Law – Philip Charles Leisure. [1993] BVC 784

Generally

Commentary – Indirect Tax Reporter ¶3-130 ; Indirect Tax Reporter ¶48-625

Global accounting

Ceasing to use

Commentary – Indirect Tax Reporter ¶48-745
HMRC Guidance – Notice 718

Generally

Commentary – Indirect Tax Reporter ¶48-745

Horses and ponies

Commentary – Indirect Tax Reporter ¶48-630

Imported works of art, antiques and collectors' items: five per cent charge

Commentary – Indirect Tax Reporter ¶48-630

Intra-EU supplies

Commentary – Indirect Tax Reporter ¶48-630

Invoices

Commentary – Indirect Tax Reporter ¶48-625 ; Indirect Tax Reporter ¶55-800

Items sold for scrap

Case Law – SIA v Valsts ieņēmumu dienests (Case C-154/17) [2018] BVC 35

Live animals

Case Law – Förvaltnings AB Stenholmen v Riksskatteverket (Case C-320/02). [2006] BVC 82

Live animals: eligible goods

Commentary – Indirect Tax Reporter ¶48-630

Margin scheme

Cars

Case Law – D. Flitcroft. (1987) 3 BVC 560

Commissioners' discretion

Case Law – Bord. [1993] BVC 837

Commissioners' refusal to recognise records as sufficient for scheme

Case Law – Customs and Excise Commissioners v. J. H. Corbitt (Numismatists) Ltd. (1979) 1 BVC 251 ; Customs and Excise Commissioners v. J.H. Corbitt (Numismatists) Limited. (1978) 1 BVC 145

Generally

Case Law – Christopher Gibbs Ltd. [1993] BVC 623

Interaction with reverse charge: carousel fraud

Commentary – Indirect Tax Reporter ¶48-630 ; Indirect Tax Reporter ¶55-405

Onward sale of cars

Case Law – Peugeot Motor Co plc. [1998] BVC 2,111

Records, non-compliance with statutory requirements

Case Law – (1984) 2 BVC 205,107

Right to apply

Case Law – UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Case C-624/15) [2017] BVC 26

Sales of second-hand cars taken in part-exchange

Case Law – Stafford Land Rover (a firm). [2000] BVC 2,186

Spare parts for motor vehicles imported from outside EU

Case Law – Direktsia – Varna v Auto Nikolovi OOD (Case C-203/10). [2011] BVC 435

Unavailable for goods imported from outside EU

Commentary – Indirect Tax Reporter ¶48-630

Works of art

Case Law – (1978) 1 BVC 1,089

Official publications having statutory effect

Commentary – Indirect Tax Reporter ¶2-000

Output tax

Commentary – Indirect Tax Reporter ¶140(1) ; Indirect Tax Reporter ¶18-004(1)

Record-keeping requirements

Case

Commentary – Indirect Tax Reporter ¶48-730

Generally

Commentary – Indirect Tax Reporter ¶48-730

Registration threshold

Commentary – Indirect Tax Reporter ¶43-075

Resale of goods purchased from individuals, input tax

Case Law – ORO Amsterdam Beheer BV & Anor v. Inspecteur der Omzetbelasting (Case 165/88). [1991] BVC 92

Selling goods assigned before 1 July 2002

Commentary – Indirect Tax Reporter ¶48-630

Stock book

Commentary – Indirect Tax Reporter ¶48-730

Taxing the profit margin

Case Law – Sjelle Autogenbrug I/S v Skatteministeriet (Case C-471/15) [2017] BVC 7

Transfer of going concern

Commentary – Indirect Tax Reporter ¶54-155(11)

Value of supplies: threshold for registration and cash accounting

Commentary – Indirect Tax Reporter ¶48-630