Acquisitions

Branches

Case law

Cash accounting scheme

Electronic filing

Errors and omissions

Error correction

Generally

EU sales values in sterling

Export houses

Failure to submit, penalty

Amount

Appeal against, cases

Conditions

Defences

Generally

Time limit for assessing

Flowcharts

Frequency of submission

Requirement to submit

Form VAT 101

Generally

Groups of companies

Holding copies on VAT file

Inaccuracies, penalty

Amount

Conditions

Generally

Material inaccuracy

Submission date

Time limit for assessing

Information

Special accounting periods

Summary of requirements

Time of supply of services liable to reverse charge

Types of report for cross-border transactions within EU

Zero-rated goods