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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.1 Returns, payments and repayments /�ʲ��⳾��Գ�—a��Գٲ� / V5.132 Conduct giving rise to a VAT assessment—general

V5.132 Conduct giving rise to a VAT assessment—general

Part V5 Compliance, enforcement and appeals

HMRC's powers to make assessments are conferred by VATA 1994, ss 73, 76, 78A, 80, 80B and

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V3.140A Tax point—land

V3.402 What is input tax?

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

V3.133 Tax point—receipt of a payment

V3.555 Retailers' requirement to issue VAT invoices

VATA 1994 Sch 8

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V23.102 Drinks that are liable to SDIL

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V18.102 Location of risk

V21.128 Combined heat and power schemes

V4.186 Exemption—investment gold

VAT 652 Voluntary disclosure of errors on VAT returns

V1.299 What is a charity for VAT purposes?

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

VAT 769 Notification of Insolvency

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

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V3.533 Margin scheme—the auctioneers' scheme

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

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