VBNB30000 - VAT Business and Non-Business: Principles: contents

  1. VBNB30050
    Policy Background
  2. VBNB30200
    How to decide whether an activity is business for VAT purposes
  3. VBNB30300
    Factors to consider in determining whether supplies are for the purpose of generating income
  4. VBNB30400
    Taxable person with more than one activity
  5. VBNB30500
    Why is apportionment of tax needed?
  6. VBNB31000
    Methods of apportionment
  7. VBNB33000
    Different types of Apportionment methods
  8. VBNB34000
    Agreeing an apportionment method
  9. VBNB33100
    Reviewing the method
  10. VBNB35000
    Retrospective changes of method
  11. VBNB36000
    Errors in methods
  12. VBNB37000
    Challenging apportionments