Commentaries

VAT Memo


 CHAPTER 3  What is a supply? 

240
VAT is chargeable on a supply of goods or services made in the course of a business (¶100+) in return for consideration. Such a supply is said to be “within the scope” of UK VAT.
A supply which does not meet these conditions, or is otherwise designated as being “outside the scope”, is not subject to VAT.
If a supply is within the scope of VAT, it is then necessary to determine:
-  whether it is a supply of goods or of services (¶275+); and
-  whet...

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