Commentary

V3.515B Details to be shown on an invoice including an anti-forestalling charge

Part V3 Supplies, acquisitions and imports

V3.515B Details to be shown on an invoice including an anti-forestalling charge

V3.515B Details to be shown on an invoice including an anti-forestalling charge

FA 2012 Sch 27 provides for an anti-forestalling charge in relation to the change of the VAT liability in respect of—

  1.  

    —     supplies relating to approved alterations to protected buildings (see V4.239); and

  2.  

    —     supplies relating to the self-storage of goods (see V4.113P).

Regulations1 made under VATA 1994 Sch 11 para 2A provide for the invoicing of the charge as follows.

Where—

  1.  

    (a)     an anti-forestalling charge becomes due under the provisions of Sch 27;

  2.  

    (b)     the supplier would have been required to issue a VAT invoice had the supply been

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