VATF34000 - What to consider prior to determining whether to use an intervention: applying VAT basics: contents

  1. VATF34200
    Was there a supply for VAT purposes?
  2. VATF34300
    Was the supply of goods or services?
  3. VATF34400
    Did the supply take place in the UK?
  4. VATF34500
    Was the supply made to a taxable person?
  5. VATF34600
    Was the supply made in the course or furtherance of any business carried on or to be carried on by the taxable person?
  6. VATF34700
    Other basic matters to consider: contents