VTAXPER31000 - Issues to consider: introduction

VTAXPER30000 gives guidance on three key issues which you may need to consider when determining who has made a supply and/or whether the supplier is a taxable person.

Key issue	Section of VTAXPER30000	Policy responsibility
Employment status	VTAXPER32000	VAT Infrastructure and SDIL policy team
Agency and disbursements	VTAXPER35000	VAT Principles Policy Team
Joint ventures and partnerships	VTAXPER50000	VAT Principles Policy Team

Each section and accompanying chart explains a systematic approach to resolving the question and highlights the key factors to look for. VTAXPER60000 provides further guidance in particular trade areas where this approach can either not be followed, or where other factors assume a greater importance.