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  1. Home
HMRC internal manual

VAT Single Market

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
14 May 2020 - See all updates
  1. Back to contents
  2. VATSM5000

VATSM5200 - Simplifications: triangulation: contents

  1. VATSM5205
    Background
  2. VATSM5210
    The supply chain
  3. VATSM5215
    Situations that fall within the normal rules
  4. VATSM5220
    EC law
  5. VATSM5225
    UK primary law
  6. VATSM5230
    UK secondary law
  7. VATSM5235
    How the simplification arrangements work
  8. VATSM5240
    Examples
  9. VATSM5245
    Non-EC involvement
  10. VATSM5250
    Other chain transactions
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