Aftrek van BTW als (belaste) omzet ontbreekt (FM nr. 134) 2010/7.1.2:7.1.2 United Kingdom

Aftrek van BTW als (belaste) omzet ontbreekt (FM nr. 134) 2010/7.1.2

7.1.2 United Kingdom

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

The British legislation with regard to the deduction of input VAT is primarily laid down in:

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The Value Added Tax Act 1994 (hereafter: ‘VAT Act’)

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The Value Added Tax (General) Regulations 1995 (hereafter: ‘Regulations’)

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The Value Added Tax (Input Tax) Order 1992: Statutory Instrument 1992/3222 (hereafter: ‘Order’)

This legislation can be found on the very accessible and comprehensive web-sites of the Office for Public Sector Information (www.opsi.gov.uk) and of the British tax authorities HM Revenue and Customs (www.hmrc.gov.uk).1

In addition, HMRC publishes very extensive ‘Notices’ (comparable with the Dutch ‘resoluties/aanschrijvingen/Besluiten’) and ‘Manuals’ (public instructions for tax officers).

The main Notices which I consulted are:

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Notice 700 (April 2002), The VAT Guide;

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Notice 700/7 (March 2002), Business Promotion Scheme; – Notice 700/35 (October 1997), Business Gifts and Samples.

The main ‘Manuals’ I have drawn on are:

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Manual V1-6 (Business/non-business, This guidance deals with the meaning of business for VAT purposes and how it applies in the operation of tax);

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Manual V-13 (Input Tax, A Departmental book used to provide the necessary background, information and guidance to determine whether or not a person is entitled to deduct input tax);

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Manual V1-37 (Clubs and associations);

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Partial Exemption Manual (PE1000, PE3000, PE4000, PE5000 en PE6000).

Within the United Kingdom, Scotland has its own judicial system (see www. scotland.gov.uk and www.scotcourts.gov.uk). I have limited myself to the examination of the jurisprudence of the English and Welsh courts (see www.hmcourts-service.gov.uk en www.tribunals.gov.uk on how the judiciary system is organized in England and Wales). Jurisprudence can be found on the website of the British and Irish Legal Information Institute (www.bailii.org).

Deze functie is alleen te gebruiken als je bent ingelogd.