Assessments

Commentary – Indirect Tax Reporter ¶58-000

Avoiding, undertaking to HMRC

Commentary – Indirect Tax Reporter ¶55-420

Bad debt relief for decrease in consideration

Case Law – General Motors Acceptance Corporation (UK) plc. [2003] BVC 2,358

Capital assets

Adjustments declaration

Commentary – Indirect Tax Reporter ¶19-872

Change in use adjustments

Commentary – Indirect Tax Reporter ¶19-865

Credit or repayment of overstated or overpaid VAT

Legislation/Regulatory – SI 2009/403 ; VATA94 s. 80(4)
HMRC Guidance – CH51860

De-registration

Generally

Commentary – Indirect Tax Reporter ¶19-140 ; Indirect Tax Reporter ¶43-975 ; Indirect Tax Reporter ¶55-421

Input tax recovery

Commentary – Indirect Tax Reporter ¶44-030

Default interest

Commentary – Indirect Tax Reporter ¶60-632

Disposal of capital items

Adjustment declaration

Commentary – Indirect Tax Reporter ¶19-888

Final repayment adjustment

Commentary – Indirect Tax Reporter ¶19-884

Hospitals

Commentary – Indirect Tax Reporter ¶23-150 ; Indirect Tax Reporter ¶28-650

Input tax claims

Change of use

Case Law – The Wellcome Trust [2009] BVC 2,035

Generally

Case Law – Dixon & Anor. [2010] TC 00570 ; Morgan Stanley UK Group [2008] BVC 2,137 ; University of Sussex. [2001] BVC 2,003

Principles of effectiveness and fiscal neutrality

Case Law – EMS-Bulgaria Transport OOD v Direktor na Direktsia Plovdiv (Case C-284/11). [2012] BVC 479

Restriction contrary to Community law and human rights

Case Law – Local Authorities Mutual Investment Trust v Customs and Excise Commissioners. [2004] BVC 379

Transitional provisions

Case Law – Conde Nast Publications Ltd [2005] BVC 2,259 ; Conde Nast Publications Ltd v Customs and Excise Commissioners. [2005] BVC 478 ; Conde Nast Publications Ltd v Revenue and Customs Commissioners. [2006] BVC 625 ; Fleming (t/a Bodycraft) v Customs and Excise Commissioners. [2005] BVC 246 ; Fleming (t/a Bodycraft) v Revenue and Customs Commissioners. [2006] BVC 310 ; Fleming (t/a Bodycraft) v Revenue and Customs Commissioners; Conde Nast Publications Ltd v Revenue and Customs Commissioners. [2008] BVC 221

Voluntary disclosure

Case Law – Quintain Estates Development plc [2005] BVC 2,298

Interaction of cap

Tour operators' margin scheme

Commentary – Indirect Tax Reporter ¶54-500

Local authorities

Commentary – Indirect Tax Reporter ¶51-090 ; Indirect Tax Reporter ¶51-355
HMRC Guidance – Notice 700

National legislation laying down limitation period of three years

Case Law – Alstom Power Hydro v Valsts ieņēmumu dienests (Case C-472/08). [2010] BVC 332

Pre-registration input tax

Commentary – Indirect Tax Reporter ¶43-050

Principles of effectiveness and protection of legitimate expectations

Different time limits, preclusion

Case Law – Banca Antoniana Popolare Veneta SpA (incorporating Banca Nazionale dell'Agricoltura SpA) v Ministero dell'Economia e delle Finanze (Agenzia delle Entrate) (Case C-427/10). [2011] BVC 587

Reduction of limitation period with immediate effect

Case Law – Marks & Spencer plc v Customs & Excise Commissioners (Case C-62/00). [2002] BVC 622

Registration

Generally

Commentary – Indirect Tax Reporter ¶43-002 ; Indirect Tax Reporter ¶43-575 ; Indirect Tax Reporter ¶43-858

Voluntary, retrospective

Commentary – Indirect Tax Reporter ¶43-225

Repayment of overpaid VAT

Claim made in 1997 for input tax arising in 1992

Case Law – BICC plc. [1998] BVC 2,120

Claw-back assessment

Case Law – R (on the application of DFS Furniture Co plc) v Customs and Excise Commissioners. [2002] BVC 481 ; R (on the application of DFS Furniture Co plc) v Customs and Excise Commissioners. [2003] BVC 59 ; R v Commissioners of Customs and Excise, ex parte Building Societies Ombudsman Co Ltd. [2001] BVC 3 ; R v Customs and Excise Commissioners, ex parte Building Societies Ombudsman Co Ltd. [1999] BVC 368

Generally

Case Law – General Motors Acceptance Corp (UK) plc. [2007] BVC 2,302 ; Haigh & Anor. [1999] BVC 2,113 ; Isaacs. [1997] BVC 2,218 ; LA Leisure Ltd [2008] BVC 2,352 ; Marks & Spencer plc v Customs & Excise Commissioners (Case C-62/00). [2002] BVC 622 ; Marks & Spencer plc v Customs and Excise Commissioners. [2000] BVC 35 ; Marks & Spencer plc v Customs and Excise Commissioners; University of Sussex v Customs and Excise Commissioners. [2004] BVC 151 ; Marks & Spencer plc v. Customs and Excise Commissioners. [1999] BVC 107 ; Northampton Theatres Trust Ltd. [2006] BVC 2,587 ; Quicks plc. [1999] BVC 2,117 ; Silicon Graphics Finance SA v Revenue and Customs Commissioners. [2007] BVC 796 ; The Robinson Group of Companies Ltd. [1999] BVC 2,286

Interest

Case Law – R (on the application of British Telecommunications plc) v Revenue and Customs Commissioners. [2005] BVC 402

Local authority

Case Law – Glasgow City Council. [2000] BVC 2,363 ; R (on the application of Cardiff City Council) v Customs and Excise Commissioners. [2004] BVC 108 ; R (on the application of Cardiff County Council) v Customs and Excise Commissioners [2003] BVC 26

Meaning, effect and status of Business Briefs

Case Law – EMI Group plc. [2006] BVC 2,454

Overdeclaration of output tax or underdeclaration of input tax, determination

Case Law – Abercromby Motor Group Ltd; Linn Motor Group Ltd [2005] BVC 2,549

Transitional period

Case Law – Anglia Regional Co-operative Society Ltd. [2005] BVC 2,508 ; John Clark (Holdings) Ltd. [2006] BVC 2,308 ; Scottish Equitable plc. [2006] BVC 2,515 ; [2006] BVC 2,357

Tribunal's jurisdiction

Case Law – Marks & Spencer plc. [1998] BVC 2,096

Validity of provisions

Case Law – Marks & Spencer plc. [1998] BVC 2,209 ; National Galleries of Scotland. [2006] BVC 2,349

Tour operators' margin scheme, annual adjustment assessment

Case Law – Revenue and Customs Commissioners v Dunwood Travel Ltd. [2007] BVC 406 ; Revenue and Customs Commissioners v Dunwood Travel Ltd. [2008] BVC 313