Division V21.3 Cases And Tribunal Decisions

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Part V21 Climate change levy

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V3.140A Tax point—land

V1.230G VAT and the principles of legal certainty and legitimate expectation

V4.156 Exemption—trade union, professional and public interest bodies

V3.462A Partial exemption—special method override

V4.406 Fuel and power

VATA 1994 Sch 8

Manchester and Salford Hospital Saturday Fund v C & E Comrs

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

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

V4.186 Exemption—investment gold

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

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

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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

V3.524 Construction industry authenticated receipt

VAT 769 Notification of Insolvency

V5.162A VAT refunds for museums and galleries

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)

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

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Division V21.3 Cases and tribunal decisions

Part V21 Climate change levy

V3.140A Tax point—land

V1.230G VAT and the principles of legal certainty and legitimate expectation

V4.156 Exemption—trade union, professional and public interest bodies

V3.462A Partial exemption—special method override

V4.406 Fuel and power

VATA 1994 Sch 8

Manchester and Salford Hospital Saturday Fund v C & E Comrs

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

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

V4.186 Exemption—investment gold

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

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

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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

V3.524 Construction industry authenticated receipt

VAT 769 Notification of Insolvency

V5.162A VAT refunds for museums and galleries

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)

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

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Division V21.3 Cases and tribunal decisions

Part V21 Climate change levy

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POLICIES

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RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT