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De Voil Indirect Tax Service

De Voil Indirect Tax Service

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

V4.421 Smoking cessation products

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

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.306 Valuation for import VAT

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

V18.102 Location of risk

V3.212 Goods used partly for non-business purposes

V21.151 Credits and repayments

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

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

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

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

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

V5.159BA Claims for VAT repayment—unjust enrichment

V5.241 Power of arrest

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

V2.127 VAT registration in the Isle of Man

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V3.318 Special procedure—inward processing