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Official guidance
VAT Supply and Consideration
  • VATSC00500 · Data Protection
  • VATSC01000 · Supply and consideration: Roles and responsibilities
  • VATSC02000 · Basic principles and underlying law
  • VATSC03000 · Identifying a supply
  • VATSC05000 · Consideration
  • VATSC10000 · Supply
  • VATSC30000 · Illegal supplies
  • VATSCUPDATE001 · Supply and consideration: update index
  • VATSC05220 · Archived: now VATSC03160
  • VATSC05230 · Archived: now VATSC03180
  • VATSC06710 · Deleted
  • VATSC06720 · Deleted
  • VATSC06730 · Deleted
  • VATSC20000 · Further guidance on identifying supply: Supplies of goods for no consideration
  • VATSC36000 · Archived: now VATSC06800
  • VATSC46000 · Archived: now VATSC05860
  • VATSC50000 · Page moved to VATSC06000
  • VATSC51600 · Page moved to VATSC06300
  • VATSC52200 · Archived
  • VATSC52400 · Archived
  • VATSC90000 · Archived: now VATSC11500
  • VATSC94000 · Archived: now VATSC11550
  • VATSC96600 · Direction of supplies: Fuelcards
  • VATSC97600 · Direction of supplies: Companies issuing their own shares
  • VATSC98400 · Direction of supplies: Vehicle recovery and parking enforcement services
  • VATSC98600 · Direction of supplies: VAT treatment of contracted out local authority leisure services
  • VATSC98800 · Direction of supplies: Memorandum of understanding with CIPFA
  • VATSC99000 · Illegal supplies
  • VATSCUPDATE100504 · Supply and consideration: recent changes
  • VATSCUPDATE100913 · Supply and consideration: recent changes
  • VATSCUPDATE110328 · Supply and consideration: recent changes
  • VATSCUPDATE110715 · Supply and consideration: recent changes
  • VATSCUPDATE111129 · Supply and consideration: recent changes
  • VATSCUPDATE130614 · VAT Supply and Consideration: recent changes
  • VATSCUPDATE141111 · VAT Supply and Consideration: recent changes
  1. VAT Supply and Consideration
  2. VAT Supply and Consideration: recent changes

VATSCUPDATE141111 | VAT Supply and Consideration: recent changes

From HM Revenue & Customs · VAT Supply and Consideration

Below are details of the amendments that were published on 11 November 2014 (see the update index for all updates)

PageBelow are details of the amendments that were published on 11 November 2014 (see the update index for all updates)
VATSC80000The whole guidance on how to determine whether there is a single supply or multiple supplies for VAT purposes has been rewritten.
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