V17.140 Free Zones/Freeports

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Commentary

Part V17 Customs duties

The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (SI 2021/1156) set out the customs

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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

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V23.102 Drinks that are liable to SDIL

C00100 Anchor Foods Limited v C & E Comrs

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V17.140 Free zones/freeports

Part V17 Customs duties

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

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V23.102 Drinks that are liable to SDIL

C00100 Anchor Foods Limited v C & E Comrs

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V3.212 Goods used partly for non-business purposes

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

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

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

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

VAT 769 Notification of Insolvency

V16.1036 VAT MOSS – exchange rates for period ending March 2016

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

V5.159BA Claims for VAT repayment—unjust enrichment

V2.127 VAT registration in the Isle of Man

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

VAT 1614A Notification of an option to tax – Option to tax land and property

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V17.140 Free zones/freeports

Part V17 Customs duties

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