SolvedVATEDU54400 | Group 6 Item 4 Closely related supplies: further help if the supplies are not ‘closely related’
From HM Revenue & Customs · VAT Education Manual
| ### If the business… | ### then read… |
|---|---|
| is a school arranging a contract with a school photographer | VATEDU54000. |
| supplies catering or arranges for a contractor to supply catering either on its own behalf or as an agent | Notice 709/1: Catering and Take-Away Food. |
| supplies living accommodation | VATLP VAT Land and Property and\nNotice 709/3 Hotels and holiday accommodation. |
| buys and resells travel, hotel, holiday and certain other services as part of a course of tuition | Notice 709/5 Tour Operators’ Margin Scheme and\nNotice 709/6 Travel agents and tour operators. |