VATVAL03000 | Apportionment of monetary consideration: contents
From HM Revenue & Customs · VAT Valuation Manual
Contents13 entries
- VATVAL03100Apportionment of monetary consideration: the law
- VATVAL03200Apportionment of monetary consideration: basic apportionment "principles"
- VATVAL03300Apportionment of monetary consideration: is there more than one supply?
- VATVAL03400Apportionment of monetary consideration: is there a single consideration: contents
- VATVAL03500Apportionment of monetary consideration: whether any part of a payment can be treated as outside the scope of VAT
- VATVAL03600Apportionment of monetary consideration: liabilities of supplies in relation to which an apportionment is made
- VATVAL03700Apportionment of monetary consideration: methods of apportionment - general
- VATVAL03800Apportionment of monetary consideration: apportionments based upon selling-prices
- VATVAL03900Apportionment of monetary consideration: costs-based apportionments
- VATVAL04000Apportionment of monetary consideration: costs-based apportionments where the costs of only one supply can be identified
- VATVAL04100Apportionment of monetary consideration: examples of the "Thomas" and "Nexus" apportionment calculations
- VATVAL04200Apportionment of monetary consideration: should "uplifted costs" include an element in respect of profits?
- VATVAL04300Apportionment of monetary consideration: retrospective apportionment