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HMRC internal manual

VAT Fraud

What to consider prior to determining whether to use an intervention: applying VAT basics: was the supply of goods or services?

VATSC70000 explains how to determine whether there has been a supply of goods or a supply of services. This will be determined by establishing what has been supplied and whether there has been or will be:

  • a transfer of title, or
  • a transfer of possession.

Remember that some supplies that might appear to be supplies of goods, for example phone cards, are actually supplies of services and that there might be place and time of supply issues that should be taken into account.

Once it has been determined whether the supply is one of goods or services it will need to be determined whether the supply was made in the UK.