Assessments, time limit

Commentary – VAT Reporter ¶58-005

Capital expenditure

Commentary – VAT Reporter ¶19-832

Disputes

Commentary – VAT Reporter ¶62-230

Excise goods delivered to, liability to register in UK

Commentary – VAT Reporter ¶64-360

Invoices

Charge of VAT by unregistered person

Commentary – VAT Reporter ¶56-020

Concession for recipient

Commentary – VAT Reporter ¶56-020

False, cases

Commentary – VAT Reporter ¶56-020

Improper issue

Commentary – VAT Reporter ¶18-043 ; VAT Reporter ¶56-020

New goods grown, made or produced by, use of auctioneers' scheme

Commentary – VAT Reporter ¶48-755

Reasons

Commentary – VAT Reporter ¶100

Refund of VAT for dispatched new means of transport

Commentary – VAT Reporter ¶63-260

Unauthorised issue of invoices

– see Invoices