V3.576 Retail Schemes—Annual Accounting Scheme

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Commentary

Part V3 Supplies, acquisitions and imports

For retailers using the annual accounting scheme¹ only one retail scheme calculation needs to be carried

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

C & E Comrs v East Midlands Aggregates Ltd

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

V23.102 Drinks that are liable to SDIL

C00100 Anchor Foods Limited v C & E Comrs

V3.105A Examples of composite or single supplies

V3.512 Meaning of 'VAT invoice'

V18.102 Location of risk

V3.156 Value—apportionment of consideration

VAT 652 Voluntary disclosure of errors on VAT returns

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

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

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

V3.524 Construction industry authenticated receipt

V1.241 Interpretation and construction of VAT legislation

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.162A VAT refunds for museums and galleries

V2.131 Transfer of VAT registration following a TOGC

V17.136 Inward processing

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V3.576 Retail schemes—annual accounting scheme

Part V3 Supplies, acquisitions and imports

V5.141A VAT payment—goods subject to a fiscal warehouse regime

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

C & E Comrs v East Midlands Aggregates Ltd

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

V23.102 Drinks that are liable to SDIL

C00100 Anchor Foods Limited v C & E Comrs

V3.105A Examples of composite or single supplies

V3.512 Meaning of 'VAT invoice'

V18.102 Location of risk

V3.156 Value—apportionment of consideration

VAT 652 Voluntary disclosure of errors on VAT returns

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

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

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

V3.524 Construction industry authenticated receipt

V1.241 Interpretation and construction of VAT legislation

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.162A VAT refunds for museums and galleries

V2.131 Transfer of VAT registration following a TOGC

V17.136 Inward processing

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V3.576 Retail schemes—annual accounting scheme

Part V3 Supplies, acquisitions and imports

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