Basic interventions: output tax interventions: introduction
As well as looking at the supplies received by a taxable person (VATF42000) you should thoroughly examine the onward supply of the goods or services and the circumstances surrounding that onward supply.
This section of the guidance looks at:
- determining whether the basic conditions for zero rating have been met where the goods or services have been supplied to someone outside the UK (VATF43210);
- refusing zero rating where there is connection with fraud (VATF43220 and VATF43230); and
- assessing for output tax (VATF43300).