V3.448 VAT Incurred In Relation To Tour Operator Margin Scheme (TOMS) Supplies

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Commentary

Part V3 Supplies, acquisitions and imports

An order made under VATA 1994, s 53(1) provides that input tax on goods or services

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V5.141A VAT payment—goods subject to a fiscal warehouse regime

V3.133 Tax point—receipt of a payment

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

C00100 Anchor Foods Limited v C & E Comrs

V3.153 Value—subsidies

V4.186 Exemption—investment gold

V21.151 Credits and repayments

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

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

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

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

V5.162A VAT refunds for museums and galleries

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

V2.189Y Group VAT registration—conditions

V5.132C VAT assessment—'best judgement'

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

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

V2.127 VAT registration in the Isle of Man

V3.533 Margin scheme—the auctioneers' scheme

V17.136 Inward processing

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V3.448 VAT incurred in relation to Tour Operator Margin Scheme (TOMS) supplies

Part V3 Supplies, acquisitions and imports

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V3.133 Tax point—receipt of a payment

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

C00100 Anchor Foods Limited v C & E Comrs

V3.153 Value—subsidies

V4.186 Exemption—investment gold

V21.151 Credits and repayments

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

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

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

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

V5.162A VAT refunds for museums and galleries

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

V2.189Y Group VAT registration—conditions

V5.132C VAT assessment—'best judgement'

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

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

V2.127 VAT registration in the Isle of Man

V3.533 Margin scheme—the auctioneers' scheme

V17.136 Inward processing

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V3.448 VAT incurred in relation to Tour Operator Margin Scheme (TOMS) supplies

Part V3 Supplies, acquisitions and imports

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