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Official guidance
VAT Supply and Consideration

VATSC11110 · Supply: Single and multiple supplies: HMRC’s approach

  • VATSC11111 · Foreword
  • VATSC11112 · Why is it important to distinguish between single and multiple supplies?
  • VATSC11113 · The general approach
  • VATSC11114 · How do we define ‘artificial’?
  • VATSC11115 · The supply splitting anti-avoidance legislation
  1. Supply: Single and multiple supplies: Contents
  2. Supply: Single and multiple supplies: HMRC’s approach: Contents

VATSC11110 | Supply: Single and multiple supplies: HMRC’s approach: Contents

From HM Revenue & Customs · VAT Supply and Consideration

Contents5 entries

  1. VATSC11111Supply: Single and multiple supplies: HMRC’s approach: Foreword
  2. VATSC11112Supply: Single and multiple supplies: HMRC’s approach: Why is it important to distinguish between single and multiple supplies?
  3. VATSC11113Supply: Single and multiple supplies: HMRC’s approach: The general approach
  4. VATSC11114Supply: Single and multiple supplies: HMRC’s approach: How do we define ‘artificial’?
  5. VATSC11115Supply: Single and multiple supplies: HMRC’s approach: The supply splitting anti-avoidance legislation
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