V5.110A Payment Of VAT On Determination Of An Appeal Or Where There Is A Further Appeal

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Commentary

Part V5 Compliance, enforcement and appeals

VATA 1994, s 85A is relevant to the payment of VAT on the determination

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V3.402 What is input tax?

V4.266 Definitions—donated goods, advertising and medicinal products

V1.230G VAT and the principles of legal certainty and legitimate expectation

V5.137 Person to whom a VAT assessment must be notified

C & E Comrs v East Midlands Aggregates Ltd

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.156 Value—apportionment of consideration

VAT 56 Application to change the representative member of a VAT group

V1.299 What is a charity for VAT purposes?

V1.241 Interpretation and construction of VAT legislation

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.159 Disclosure of VAT under/overdeclarations

V2.226 Business transferred as a going concern (TOGC)

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V2.189Y Group VAT registration—conditions

V16.886 VAT—the VAT treatment of share registration services

V3.533 Margin scheme—the auctioneers' scheme

V2.131 Transfer of VAT registration following a TOGC

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V5.110A Payment of VAT on determination of an appeal or where there is a further appeal

Part V5 Compliance, enforcement and appeals

V3.402 What is input tax?

V4.266 Definitions—donated goods, advertising and medicinal products

V1.230G VAT and the principles of legal certainty and legitimate expectation

V5.137 Person to whom a VAT assessment must be notified

C & E Comrs v East Midlands Aggregates Ltd

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.156 Value—apportionment of consideration

VAT 56 Application to change the representative member of a VAT group

V1.299 What is a charity for VAT purposes?

V1.241 Interpretation and construction of VAT legislation

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.159 Disclosure of VAT under/overdeclarations

V2.226 Business transferred as a going concern (TOGC)

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V2.189Y Group VAT registration—conditions

V16.886 VAT—the VAT treatment of share registration services

V3.533 Margin scheme—the auctioneers' scheme

V2.131 Transfer of VAT registration following a TOGC

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V5.110A Payment of VAT on determination of an appeal or where there is a further appeal

Part V5 Compliance, enforcement and appeals

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