Appointment

Cessation, date of

Legislation/Regulatory – SI 1995/2518 reg. 10(5)

Commissioners' agreement

Legislation/Regulatory – VATA94 s. 48(2)

Established in country or territory, condition

Legislation/Regulatory – VATA94 s. 48(1)(ba), (1A)

Evidence

Legislation/Regulatory – SI 1995/2518 reg. 10(2)

Failure to appoint, security for VAT

Legislation/Regulatory – VATA94 s. 48(7), (7A), (8), Sch. 11, para. 4(5)

Generally

Commentary – Indirect Tax Reporter ¶43-860
Legislation/Regulatory – VATA94 s. 48(1)

Insolvency or incapacitation

Legislation/Regulatory – SI 1995/2518 reg. 10(6)

Mutual assistance provisions

Legislation/Regulatory – VATA94 s. 48(1A)(b), (1B)

Notification

Legislation/Regulatory – SI 1995/2518 reg. 10(1) ; VATA94 s. 48(6)

Offences

Legislation/Regulatory – VATA94 s. 48(5)

Registration

Legislation/Regulatory – VATA94 s. 48(4)

Representatives liability

Legislation/Regulatory – VATA94 s. 48(3)

VAT representative, meaning

Legislation/Regulatory – VATA94 s. 48(2A)

Breaches of regulatory provisions, penalty

Assessment of amount due

Legislation/Regulatory – VATA94 s. 76

Assessment time limits and supplementary assessments

Legislation/Regulatory – VATA94 s. 77

Generally

Legislation/Regulatory – VATA94 s. 69

Electronic services supplied in member states, special accounting scheme

Legislation/Regulatory – VATA94 Sch. 3B, para. 19

Electronically-supplied services

Commentary – Indirect Tax Reporter ¶43-047

Failure to appoint, security

Generally

Commentary – Indirect Tax Reporter ¶64-240

Recovery

Commentary – Indirect Tax Reporter ¶58-635

Generally

Commentary – Indirect Tax Reporter ¶64-240

Meaning

Legislation/Regulatory – VATA94 s. 48, 96(1)

Non-established taxable persons (NETPs), mutual assistance

Commentary – Indirect Tax Reporter ¶43-860

Payment of VAT, person liable

Legislation/Regulatory – Dir. 2006/112 art. 197(2) ; Dir. 2006/112 art. 204

Registration

Ceasing to be representative

Legislation/Regulatory – SI 1995/2518 reg. 10(5)

Change in name, constitution or ownership

Legislation/Regulatory – SI 1995/2518 reg. 10(4)

Generally

Commentary – Indirect Tax Reporter ¶43-860
Legislation/Regulatory – SI 1995/2518 reg. 10(3) ; VATA94 s. 48(4), (4A)

Service of notices

Legislation/Regulatory – VATA94 s. 98

Third country traders, repayment of VAT

Legislation/Regulatory – SI 1995/2518 reg. 187