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Contents

Official guidance

VAT Single Market

VATSM3300 · Supply and acquisition: acquisition

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VATSM3305 · Introduction
VATSM3310 · Main EC law provisions
VATSM3315 · Main UK primary law provisions
VATSM3320 · Main UK secondary law provisions
VATSM3325 · Definition
VATSM3330 · Scope
VATSM3335 · Basic rules
VATSM3340 · Accounting for acquisition VAT
VATSM3345 · Transportation of the goods
VATSM3350 · Place of acquisition

Supply and acquisition: acquisition: contents
Supply and acquisition: acquisition: definition

VATSM3325 | Supply and acquisition: acquisition: definition

From HM Revenue & Customs · VAT Single Market

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