Self-billing scheme
Agreement
Generally
Legislation/Regulatory –
SI 1995/2518 reg. 13(3A)-(3D)
Keeping
Legislation/Regulatory –
SI 1995/2518 reg. 31(1)(j), (k)
Appeals
Legislation/Regulatory –
VATA94 s. 83(1)(z)
Application to particular types of supply or certain taxable persons
Legislation/Regulatory –
VATA94 Sch. 11, para. 2B(5)
Claim for input tax
Case Law –
G B Housley Ltd v Revenue and Customs Commissioners [2017] BVC 4
;
Revenue and Customs Commissioners v GB Housley Ltd [2015] BVC 509
Conditions
Commentary –
Indirect Tax Reporter ¶56-200
Legislation/Regulatory –
SI 1995/2518 reg. 13(3A)
;
VATA94 Sch. 11, para. 2B(2)
Credit for input tax on supplies made by unregistered trader
Case Law –
Shani Fashion Industries Ltd. [1993] BVC 810
Credit note
Customer in another member state
Legislation/Regulatory –
SI 1995/2518 reg. 13(3E)
Electronic invoicing
Legislation/Regulatory –
SI 1995/2518 reg. 13A(3)
Failure to complete agreement
Case Law –
G B Housley Ltd [2013] TC 02548
;
G B Housley Ltd v Revenue and Customs Commissioners [2017] BVC 4
;
Revenue and Customs Commissioners v GB Housley Ltd [2014] BVC 528
;
Revenue and Customs Commissioners v GB Housley Ltd [2015] BVC 509
General provisions
Invoice not treated as issued
Legislation/Regulatory –
SI 1995/2518 reg. 13(3F)
Overriding tax invoices
Case Law –
UDL Construction plc (in administrative receivership and compulsory liquidation). [1996] BVC 2,569
Revisiting the exercise of HMRC's discretion before a further substantive hearing at First-tier Tribunal (FTT)
Serious misdeclaration penalty
Contractor issued incorrect invoices to subcontractor
Ignorance of provisions
Case Law –
RC Frame Erectors Ltd. [1992] BVC 672
Reliance on another person
Time of supply
Invoice not treated as issued
Legislation/Regulatory –
VATA94 Sch. 11, para. 2B(3)
Invoice treated as issued
Legislation/Regulatory –
VATA94 Sch. 11, para. 2B(4)
Traders deregistered
Unregistered suppliers