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Home / De-Voil / Part V3 Supplies, acquisitions and imports / Division V3.5 Output tax / VAT invoice basis / V3.524 Construction industry authenticated receipt

V3.524 Construction industry authenticated receipt

Part V3 Supplies, acquisitions and imports

Where the supplier provides an authenticated receipt in respect of a stage payment for a supply of services, or a supply of services together with goods, in the course

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V3.140A Tax point—land

V4.421 Smoking cessation products

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V16.905 Clarification of place of supply policy

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V3.518 Changes in consideration

V3.156 Value—apportionment of consideration

VAT 652 Voluntary disclosure of errors on VAT returns

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

V3.106 Multiple supplies

V1.241 Interpretation and construction of VAT legislation

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

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V5.159BA Claims for VAT repayment—unjust enrichment

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

V2.110 Partnerships and deemed partnerships

V3.533 Margin scheme—the auctioneers' scheme

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

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