V20.174 Interest On Landfill Tax Assessments

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Commentary

Part V20 Landfill tax

Where HMRC issues an assessment relating to underdeclared tax or overclaimed credits, the site operator will be liable to pay a penalty of 5% of the underdeclared or overclaimed tax as well as interest.

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V3.187 Place of supply of services—special rule—designated travel service

V16.905 Clarification of place of supply policy

V3.306 Valuation for import VAT

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

V3.512 Meaning of 'VAT invoice'

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V4.186 Exemption—investment gold

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

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V1.299 What is a charity for VAT purposes?

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

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V16.1026 Cross border VAT refunds – Republic of Serbia

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.132C VAT assessment—'best judgement'

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

V3.318 Special procedure—inward processing

V2.110 Partnerships and deemed partnerships

V2.131 Transfer of VAT registration following a TOGC

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

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V20.174 Interest on landfill tax assessments

Part V20 Landfill tax

V3.187 Place of supply of services—special rule—designated travel service

V16.905 Clarification of place of supply policy

V3.306 Valuation for import VAT

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

V3.512 Meaning of 'VAT invoice'

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V4.186 Exemption—investment gold

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

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V1.299 What is a charity for VAT purposes?

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

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V16.1026 Cross border VAT refunds – Republic of Serbia

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.132C VAT assessment—'best judgement'

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

V3.318 Special procedure—inward processing

V2.110 Partnerships and deemed partnerships

V2.131 Transfer of VAT registration following a TOGC

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

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V20.174 Interest on landfill tax assessments

Part V20 Landfill tax

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