Assessments, time limit

Capital expenditure

Disputes

Excise goods delivered to, liability to register in UK

Invoices

Charge of VAT by unregistered person

Concession for recipient

False, cases

Improper issue

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

Reasons

Refund of VAT for dispatched new means of transport

Unauthorised issue of invoices

– see Invoices