VATVAL03000 - Apportionment of monetary consideration: contents

1. VATVAL03100

   The law
2. VATVAL03200

   Basic apportionment "principles"
3. VATVAL03300

   Is there more than one supply?
4. VATVAL03400

   Is there a single consideration?: contents
5. VATVAL03500

   Whether any part of a payment can be treated as outside the scope of VAT
6. VATVAL03600

   Liabilities of supplies in relation to which an apportionment is made
7. VATVAL03700

   Methods of apportionment - general
8. VATVAL03800

   Apportionments based upon selling-prices
9. VATVAL03900

   Costs-based apportionments
10. VATVAL04000

    Costs-based apportionments where the costs of only one supply can be identified
11. VATVAL04100

    Examples of the "Thomas" and "Nexus" apportionment calculations
12. VATVAL04200

    Should "uplifted costs" include an element in respect of profits?
13. VATVAL04300

    Retrospective apportionment