V3.427 Recovery Of Acquisition VAT As Input Tax When Operating Under The Northern Ireland Protocol

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Commentary

Part V3 Supplies, acquisitions and imports

Input tax

For the rules on recovery of

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V4.421 Smoking cessation products

V16.905 Clarification of place of supply policy

C & E Comrs v East Midlands Aggregates Ltd

V17.140 Free zones/freeports

VATA 1994 Sch 8

V23.102 Drinks that are liable to SDIL

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V16.904 Business travel agents

VAT 652 Voluntary disclosure of errors on VAT returns

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

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

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

V5.187 VAT debts—insolvency, bankruptcy and winding up

V5.162A VAT refunds for museums and galleries

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.159BA Claims for VAT repayment—unjust enrichment

V5.132C VAT assessment—'best judgement'

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

V17.136 Inward processing

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V3.427 Recovery of acquisition VAT as input tax when operating under the Northern Ireland protocol

Part V3 Supplies, acquisitions and imports

Input tax

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V4.421 Smoking cessation products

V16.905 Clarification of place of supply policy

C & E Comrs v East Midlands Aggregates Ltd

V17.140 Free zones/freeports

VATA 1994 Sch 8

V23.102 Drinks that are liable to SDIL

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V16.904 Business travel agents

VAT 652 Voluntary disclosure of errors on VAT returns

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

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

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

V5.187 VAT debts—insolvency, bankruptcy and winding up

V5.162A VAT refunds for museums and galleries

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.159BA Claims for VAT repayment—unjust enrichment

V5.132C VAT assessment—'best judgement'

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

V17.136 Inward processing

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V3.427 Recovery of acquisition VAT as input tax when operating under the Northern Ireland protocol

Part V3 Supplies, acquisitions and imports

Input tax

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POLICIES

EXAM TRAINING

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PROFESSIONAL DEVELOPMENT