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Home / De-Voil /Part V18 Insurance Premium Tax /Division V18.1 Insurance premium tax /Powers / V18.182 Power to enter and search premises

V18.182 Power to enter and search premises

Part V18 Insurance Premium Tax

If lawfully on business premises, an officer of HMRC can seize

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

V3.133 Tax point—receipt of a payment

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

V4.406 Fuel and power

C00100 Anchor Foods Limited v C & E Comrs

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

V21.128 Combined heat and power schemes

V4.186 Exemption—investment gold

V3.158 Value—price discounts and rebates

V3.106 Multiple supplies

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.524 Construction industry authenticated receipt

V3.125 Supplies made in the course or furtherance of business

V5.162A VAT refunds for museums and galleries

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

VAT 1614H Application for permission to opt

V5.132C VAT assessment—'best judgement'

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

VAT 1614A Notification of an option to tax – Option to tax land and property

V17.136 Inward processing

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