Accounting checklist

Commentary – Indirect Tax Reporter ¶102

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)

Cases

Commentary – Indirect Tax Reporter ¶56-200

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

Case Law – Finanzamt Osnabrück-Land v. Langhorst (Case C-141/96). [1998] BVC 6

Customer in another member state

Legislation/Regulatory – SI 1995/2518 reg. 13(3E)

Debit notes

Commentary – Indirect Tax Reporter ¶56-200

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

Legislation/Regulatory – SI 1995/2518 reg. 13(3) ; VATA94 s. 29, Sch. 11, para. 2B(1)

Generally

Commentary – Indirect Tax Reporter ¶56-200

Intra-EU

Commentary – Indirect Tax Reporter ¶56-200

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)

Case Law – Revenue and Customs Commissioners v GB Housley Ltd [2015] BVC 509

Serious misdeclaration penalty

Contractor issued incorrect invoices to subcontractor

Case Law – C & S Glaziers (North Wales) Ltd. [1991] BVC 782

Ignorance of provisions

Case Law – RC Frame Erectors Ltd. [1992] BVC 672

Reliance on another person

Case Law – Alpha Engineering Services Ltd. [1991] BVC 638

Tax point

Commentary – Indirect Tax Reporter ¶12-305 ; Indirect Tax Reporter ¶56-200
HMRC Guidance – Notice 700

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

Case Law – Revenue and Customs Commissioners v GB Housley Ltd [2015] BVC 509

Transfer of business to another person

Commentary – Indirect Tax Reporter ¶56-200

Unregistered suppliers

Case Law – British Teleflower Service Ltd. [1996] BVC 2,587