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Contents

Official guidance
VAT Valuation Manual

VATVAL03000 · Apportionment of monetary consideration

  • VATVAL03100 · The law
  • VATVAL03200 · Basic apportionment "principles"
  • VATVAL03300 · Is there more than one supply?
  • VATVAL03400 · Is there a single consideration
  • VATVAL03500 · Whether any part of a payment can be treated as outside the scope of VAT
  • VATVAL03600 · Liabilities of supplies in relation to which an apportionment is made
  • VATVAL03700 · Methods of apportionment - general
  • VATVAL03800 · Apportionments based upon selling-prices
  • VATVAL03900 · Costs-based apportionments
  • VATVAL04000 · Costs-based apportionments where the costs of only one supply can be identified
  • VATVAL04100 · Examples of the "Thomas" and "Nexus" apportionment calculations
  • VATVAL04200 · Should "uplifted costs" include an element in respect of profits?
  • VATVAL04300 · Retrospective apportionment
  1. VAT Valuation Manual
  2. Apportionment of monetary consideration: contents

VATVAL03000 | Apportionment of monetary consideration: contents

From HM Revenue & Customs · VAT Valuation Manual

Contents13 entries

  1. VATVAL03100Apportionment of monetary consideration: the law
  2. VATVAL03200Apportionment of monetary consideration: basic apportionment "principles"
  3. VATVAL03300Apportionment of monetary consideration: is there more than one supply?
  4. VATVAL03400Apportionment of monetary consideration: is there a single consideration: contents
  5. VATVAL03500Apportionment of monetary consideration: whether any part of a payment can be treated as outside the scope of VAT
  6. VATVAL03600Apportionment of monetary consideration: liabilities of supplies in relation to which an apportionment is made
  7. VATVAL03700Apportionment of monetary consideration: methods of apportionment - general
  8. VATVAL03800Apportionment of monetary consideration: apportionments based upon selling-prices
  9. VATVAL03900Apportionment of monetary consideration: costs-based apportionments
  10. VATVAL04000Apportionment of monetary consideration: costs-based apportionments where the costs of only one supply can be identified
  11. VATVAL04100Apportionment of monetary consideration: examples of the "Thomas" and "Nexus" apportionment calculations
  12. VATVAL04200Apportionment of monetary consideration: should "uplifted costs" include an element in respect of profits?
  13. VATVAL04300Apportionment of monetary consideration: retrospective apportionment
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