Capped payments and repayments
Assessments
Avoiding, undertaking to HMRC
Bad debt relief for decrease in consideration
Capital assets
Adjustments declaration
Change in use adjustments
Credit or repayment of overstated or overpaid VAT
De-registration
Generally
Input tax recovery
Default interest
Disposal of capital items
Adjustment declaration
Final repayment adjustment
Hospitals
Input tax claims
Change of use
Generally
Principles of effectiveness and fiscal neutrality
Restriction contrary to Community law and human rights
Transitional provisions
Voluntary disclosure
Interaction of cap
Tour operators' margin scheme
Local authorities
National legislation laying down limitation period of three years
Pre-registration input tax
Principles of effectiveness and protection of legitimate expectations
Different time limits, preclusion
Reduction of limitation period with immediate effect
Registration
Generally
Voluntary, retrospective
Repayment of overpaid VAT
Claim made in 1997 for input tax arising in 1992
Claw-back assessment
Generally
Interest
Local authority
Meaning, effect and status of Business Briefs
Overdeclaration of output tax or underdeclaration of input tax, determination
Transitional period
Tribunal's jurisdiction
Validity of provisions
Tour operators' margin scheme, annual adjustment assessment