VATF34000 - What to consider prior to determining whether to use an intervention: applying VAT basics: contents
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VATF34200Was there a supply for VAT purposes?
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VATF34300Was the supply of goods or services?
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VATF34400Did the supply take place in the UK?
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VATF34500Was the supply made to a taxable person?
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VATF34600Was the supply made in the course or furtherance of any business carried on or to be carried on by the taxable person?
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VATF34700Other basic matters to consider: contents