V3.564 Retails Schemes—Notification Requirements

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Commentary

Part V3 Supplies, acquisitions and imports

Retailers are not required to notify HMRC in writing on every return

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

V3.133 Tax point—receipt of a payment

V17.140 Free zones/freeports

V3.518 Changes in consideration

V16.1001 VAT—hairdressers' chair rental

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

V3.153 Value—subsidies

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

V18.102 Location of risk

V21.128 Combined heat and power schemes

VAT 652 Voluntary disclosure of errors on VAT returns

V3.158 Value—price discounts and rebates

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

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

V16.1026 Cross border VAT refunds – Republic of Serbia

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

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

V3.533 Margin scheme—the auctioneers' scheme

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

V17.136 Inward processing

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V3.564 Retails schemes—notification requirements

Part V3 Supplies, acquisitions and imports

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

V3.133 Tax point—receipt of a payment

V17.140 Free zones/freeports

V3.518 Changes in consideration

V16.1001 VAT—hairdressers' chair rental

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

V3.153 Value—subsidies

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

V18.102 Location of risk

V21.128 Combined heat and power schemes

VAT 652 Voluntary disclosure of errors on VAT returns

V3.158 Value—price discounts and rebates

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

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

V16.1026 Cross border VAT refunds – Republic of Serbia

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

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

V3.533 Margin scheme—the auctioneers' scheme

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

V17.136 Inward processing

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V3.564 Retails schemes—notification requirements

Part V3 Supplies, acquisitions and imports

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