V3.168 Purpose Of Establishing The Place Of Supply

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Commentary

Part V3 Supplies, acquisitions and imports

V3.168 Purpose of establishing the place of supply

Under UK legislation¹ supplies of goods or services are subject to UK VAT only when they

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V3.168 Purpose of establishing the place of supply

Part V3 Supplies, acquisitions and imports

V3.168 Purpose of establishing the place of supply

V3.402 What is input tax?

V4.421 Smoking cessation products

V16.905 Clarification of place of supply policy

V3.462A Partial exemption—special method override

V16.1001 VAT—hairdressers' chair rental

V3.105A Examples of composite or single supplies

V3.512 Meaning of 'VAT invoice'

V21.128 Combined heat and power schemes

V3.156 Value—apportionment of consideration

V3.212 Goods used partly for non-business purposes

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V1.241 Interpretation and construction of VAT legislation

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V5.162A VAT refunds for museums and galleries

V2.226 Business transferred as a going concern (TOGC)

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V3.318 Special procedure—inward processing

V1.293 What is a motor car for VAT purposes?

V2.131 Transfer of VAT registration following a TOGC

VAT 1614A Notification of an option to tax – Option to tax land and property

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V3.168 Purpose of establishing the place of supply

Part V3 Supplies, acquisitions and imports

V3.168 Purpose of establishing the place of supply

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