VATSM4310 - Transfers of own goods: goods sent from the UK: introduction

For the reasons explained at VATSM4100, goods that form part of the assets of a UK business, which are transferred to another Member State, are subject to the normal intra-EC supply and acquisition rules. This can apply where, say, goods are taken to be sold at a trade exhibition or they are transferred for use at a branch in the Member State concerned.