SolvedVTAXPER31000 | Issues to consider: introduction
From HM Revenue & Customs · VAT Taxable Person Manual
VTAXPER30000 gives guidance on three key issues which you may need to consider when determining who has made a supply and/or whether the supplier is a taxable person.
| Key issue | Section of VTAXPER30000 | Policy responsibility |
|---|---|---|
| Employment status | VTAXPER32000 | VAT Infrastructure and SDIL policy team |
| Agency and disbursements | VTAXPER35000 | VAT Principles Policy Team |
| Joint ventures and partnerships | VTAXPER50000 | VAT Principles Policy Team |
Each section and accompanying chart explains a systematic approach to resolving the question and highlights the key factors to look for. VTAXPER60000 provides further guidance in particular trade areas where this approach can either not be followed, or where other factors assume a greater importance.