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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.6 Northern Ireland /Other issues concerning Northern Ireland / V3.613 Trader support service

V3.613 Trader support service

Part V3 Supplies, acquisitions and imports

One of the main consequences of the UK's withdrawal from the European Union is the requirement to treat the movement of goods from the European Union to the United Kingdom and vice versa as imports and exports respectively (with the exception of movements to and from Northern Ireland

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V3.140A Tax point—land

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

V3.555 Retailers' requirement to issue VAT invoices

V2.137 Liability to VAT registration when business transferred as a going concern

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

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V23.102 Drinks that are liable to SDIL

V3.105A Examples of composite or single supplies

V3.153 Value—subsidies

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

VAT 652 Voluntary disclosure of errors on VAT returns

275 Customs: export procedures

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

V1.241 Interpretation and construction of VAT legislation

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

V5.132C VAT assessment—'best judgement'

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

V1.293 What is a motor car for VAT purposes?

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

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

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