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  1. Home
HMRC internal manual

VAT Supply and Consideration

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
30 August 2024 - See all updates
  1. Back to contents
  2. VATSC05000

VATSC06300 - Consideration: Payments that are not Consideration: Grants: Contents

  1. VATSC06310
    Introduction
  2. VATSC06311
    What is a grant?
  3. VATSC06312
    HMRC's approach
  4. VATSC06313
    Relevant legislation
  5. VATSC06314
    Related guidance
  6. VATSC06315
    Subsidies
  7. VATSC06316
    Indicators of the supply position
  8. VATSC06317
    Factors indicating the payment is a grant
  9. VATSC06318
    Factors indicating the payment is consideration for a supply
  10. VATSC06319
    Factors that are neutral
  1. VATSC06330
    Important Court Decisions: Contents

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