VATF36230 - What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: box breaking and box consolidation: issues to consider: contents

1. VATF36231

   Has there been a supply for VAT purposes?
2. VATF36232

   Who made the purchase?
3. VATF36233

   Is the invoice a valid VAT invoice?
4. VATF36234

   Has there been multiple use of the invoice?
5. VATF36235

   Has the reverse charge for specified goods and services been properly applied?
6. VATF36236

   Benefits and credits