V17.116 Taxation (Cross-Border Trade) Act 2018

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Commentary

Part V17 Customs duties

V17.116 Taxation (Cross-border Trade) Act 2018

At the time of writing this the UK is undergoing a major revision of the customs rules necessitated by Brexit. Various pieces of

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V16.905 Clarification of place of supply policy

V16.870 Changes to the VAT second-hand margin scheme

V4.406 Fuel and power

V17.140 Free zones/freeports

V3.105A Examples of composite or single supplies

V16.885 New time of supply rules for on-going supplies

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

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

275 Customs: export procedures

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

V1.299 What is a charity for VAT purposes?

V5.136A Time limit for making a VAT assessment—categories of assessment

V1.241 Interpretation and construction of VAT legislation

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

V5.162A VAT refunds for museums and galleries

V2.226 Business transferred as a going concern (TOGC)

V5.159BA Claims for VAT repayment—unjust enrichment

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V2.110 Partnerships and deemed partnerships

V3.533 Margin scheme—the auctioneers' scheme

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V17.116 Taxation (Cross-border Trade) Act 2018

Part V17 Customs duties

V17.116 Taxation (Cross-border Trade) Act 2018

V16.905 Clarification of place of supply policy

V16.870 Changes to the VAT second-hand margin scheme

V4.406 Fuel and power

V17.140 Free zones/freeports

V3.105A Examples of composite or single supplies

V16.885 New time of supply rules for on-going supplies

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

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

275 Customs: export procedures

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

V1.299 What is a charity for VAT purposes?

V5.136A Time limit for making a VAT assessment—categories of assessment

V1.241 Interpretation and construction of VAT legislation

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

V5.162A VAT refunds for museums and galleries

V2.226 Business transferred as a going concern (TOGC)

V5.159BA Claims for VAT repayment—unjust enrichment

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V2.110 Partnerships and deemed partnerships

V3.533 Margin scheme—the auctioneers' scheme

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V17.116 Taxation (Cross-border Trade) Act 2018

Part V17 Customs duties

V17.116 Taxation (Cross-border Trade) Act 2018

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