V3.440 Restrictions On VAT Recovery—Overview

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Commentary

Part V3 Supplies, acquisitions and imports

V3.440 Restrictions on VAT recovery—overview

Scope of this section

This section deals with VAT which is input tax but is nevertheless excluded (wholly or partially) from credit, other than as a result of

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V3.140A Tax point—land

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

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

V16.905 Clarification of place of supply policy

V5.137 Person to whom a VAT assessment must be notified

V3.462A Partial exemption—special method override

V2.137 Liability to VAT registration when business transferred as a going concern

VATA 1994 Sch 8

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V4.186 Exemption—investment gold

275 Customs: export procedures

V3.158 Value—price discounts and rebates

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?

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V1.241 Interpretation and construction of VAT legislation

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V3.533 Margin scheme—the auctioneers' scheme

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V3.440 Restrictions on VAT recovery—overview

Part V3 Supplies, acquisitions and imports

V3.440 Restrictions on VAT recovery—overview

Scope of this section

V3.140A Tax point—land

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

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

V16.905 Clarification of place of supply policy

V5.137 Person to whom a VAT assessment must be notified

V3.462A Partial exemption—special method override

V2.137 Liability to VAT registration when business transferred as a going concern

VATA 1994 Sch 8

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V4.186 Exemption—investment gold

275 Customs: export procedures

V3.158 Value—price discounts and rebates

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?

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V1.241 Interpretation and construction of VAT legislation

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V3.533 Margin scheme—the auctioneers' scheme

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V3.440 Restrictions on VAT recovery—overview

Part V3 Supplies, acquisitions and imports

V3.440 Restrictions on VAT recovery—overview

Scope of this section

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT