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Home / De-Voil / Part V18 Insurance Premium Tax / Division V18.1 Insurance premium tax / Administration / V18.134 Registration of Lloyd's syndicates

V18.134 Registration of Lloyd's syndicates

Part V18 Insurance Premium Tax

A separate registration is not needed for Lloyd's underwriting members. Regulations made under FA 1994, s 62(4)¹ provide for special arrangements that apply to

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V3.140A Tax point—land

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

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

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.156 Value—apportionment of consideration

VAT 652 Voluntary disclosure of errors on VAT returns

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

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

V1.241 Interpretation and construction of VAT legislation

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

V16.1026 Cross border VAT refunds – Republic of Serbia

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

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

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

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

V1.293 What is a motor car for VAT purposes?

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

V17.136 Inward processing