Value Added Tax Act 1994, section 58

General provisions relating to the administration and collection of VAT

Part IV Administration, collection and enforcement

Schedule 11 shall have effect, subject to section [F50158ZA(5)(a)F501] , with respect to the administration, collection and enforcement of VAT.

Definitions used in section 58 1

VAT

“VAT” means value added tax charged in accordance with this Act;

Defined in s.96(1) · see it in the full Act

Cases considering section 58 7

Freeserve.Com Plc, R (on the application of) v Customs & Excise & Anor

[2003] EWHC 2736 (Admin) · 31 October 2003Interprets

Confirms that Schedule 11 governs the administration, collection and enforcement of VAT, supporting the conclusion that the Commissioners’ discretion extended beyond the merits of a single assessment. (see paras [29]-[32]; [42])

DCM (Optical Holdings) Ltd v Commissioners for His Majesty’s Revenue and Customs (Scotland)

[2022] UKSC 26 · 12 October 2022

HMRC’s collection and management powers include implied powers beyond the express mechanisms identified by the taxpayer (see para [44]).

Total Network SL (a company incorporated in Spain) (Original Respondents and Cross-appellants) v Her Majesty's Revenue and Customs (suing as Commissioners of Customs and Excise) (Original Appellants and Cross-respondents)

[2008] UKHL 19 · 12 March 2008

The section gives Schedule 11 effect for the administration, collection and enforcement of VAT (see paras [14]; [144]).

What each judgment says about section 58 is in the case-law panel in the full Act.

Amendments and notes

1 notes from legislation.gov.uk

Amendments

  1. F501Word in s. 58 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 56 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7) this amendment is subject to savings and/or transitional provisions, see the commentary.