V21.122 The Main Supplies

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Home / De-Voil / Part V21 Climate change levy / Division V21.1 Climate change levy / Supplies / V21.122 The main supplies

Commentary

Part V21 Climate change levy

V21.122 The main supplies

Introduction

Supplies of taxable commodity are taxable supplies unless they are excluded¹ or exempted², or are outside the scope of CCL. Supplies for their own

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

V3.133 Tax point—receipt of a payment

V16.905 Clarification of place of supply policy

V4.406 Fuel and power

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

V21.122 The main supplies

V16.1001 VAT—hairdressers' chair rental

V3.388AA Simplification—installed and assembled goods

V3.524 Construction industry authenticated receipt

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

V1.241 Interpretation and construction of VAT legislation

V16.1026 Cross border VAT refunds – Republic of Serbia

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

V2.226 Business transferred as a going concern (TOGC)

VAT 1614H Application for permission to opt

V5.241 Power of arrest

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

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V16.886 VAT—the VAT treatment of share registration services

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V21.122 The main supplies

Part V21 Climate change levy

V21.122 The main supplies

Introduction

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

V3.133 Tax point—receipt of a payment

V16.905 Clarification of place of supply policy

V4.406 Fuel and power

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

V21.122 The main supplies

V16.1001 VAT—hairdressers' chair rental

V3.388AA Simplification—installed and assembled goods

V3.524 Construction industry authenticated receipt

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

V1.241 Interpretation and construction of VAT legislation

V16.1026 Cross border VAT refunds – Republic of Serbia

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

V2.226 Business transferred as a going concern (TOGC)

VAT 1614H Application for permission to opt

V5.241 Power of arrest

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

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V16.886 VAT—the VAT treatment of share registration services

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V21.122 The main supplies

Part V21 Climate change levy

V21.122 The main supplies

Introduction

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT