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Home / De-Voil / Part V21 Climate change levy / Division V21.3 Cases and tribunal decisions

Division V21.3 Cases and tribunal decisions

Part V21 Climate change levy

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

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

V4.232BB Relevant residential purposes (RRP)

V16.905 Clarification of place of supply policy

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

V23.102 Drinks that are liable to SDIL

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

V3.105A Examples of composite or single supplies

V3.512 Meaning of 'VAT invoice'

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

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

VAT 652 Voluntary disclosure of errors on VAT returns

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

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

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

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

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

V2.127 VAT registration in the Isle of Man

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

V3.533 Margin scheme—the auctioneers' scheme