V5.400O Upper Tribunal—Judicial Review Jurisdiction

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Commentary

Part V5 Compliance, enforcement and appeals

For a discussion of the Upper Tribunal's

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V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V16.870 Changes to the VAT second-hand margin scheme

V17.140 Free zones/freeports

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

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

C00100 Anchor Foods Limited v C & E Comrs

V16.885 New time of supply rules for on-going supplies

V3.512 Meaning of 'VAT invoice'

V21.128 Combined heat and power schemes

V3.212 Goods used partly for non-business purposes

V3.158 Value—price discounts and rebates

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V5.136A Time limit for making a VAT assessment—categories of assessment

V5.159 Disclosure of VAT under/overdeclarations

VAT 1614H Application for permission to opt

V5.159BA Claims for VAT repayment—unjust enrichment

V5.132C VAT assessment—'best judgement'

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V17.136 Inward processing

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V5.400O Upper Tribunal—judicial review jurisdiction

Part V5 Compliance, enforcement and appeals

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V16.870 Changes to the VAT second-hand margin scheme

V17.140 Free zones/freeports

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

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

C00100 Anchor Foods Limited v C & E Comrs

V16.885 New time of supply rules for on-going supplies

V3.512 Meaning of 'VAT invoice'

V21.128 Combined heat and power schemes

V3.212 Goods used partly for non-business purposes

V3.158 Value—price discounts and rebates

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V5.136A Time limit for making a VAT assessment—categories of assessment

V5.159 Disclosure of VAT under/overdeclarations

VAT 1614H Application for permission to opt

V5.159BA Claims for VAT repayment—unjust enrichment

V5.132C VAT assessment—'best judgement'

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V17.136 Inward processing

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V5.400O Upper Tribunal—judicial review jurisdiction

Part V5 Compliance, enforcement and appeals

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT