Updates: VAT Supply and Consideration
2022
Consideration: Compensation and liquidated damages that are consideration: Liquidated damages
Update following RCB xx/22
Update following RCB xx/22
Update following RCB xx/22
2021
Reference to art of Directive 2006/112EC removed
Illegal supplies: Basic principles
EU guidance updates
EU guidance updates
Consideration: Change in consideration: Background
Reference to EU VAT 6th Directive removed
Consideration: Change in consideration: Law
Reference to Directive 2006/112 article 90 removed
EU guidance update
Supply: Single and multiple supplies: Multiple supply indicators: The intention of the legislation
EU guidance updates
Supply: Whether supplies are goods or services: Permanent and temporary use of assets
EU guidance update
Minor spelling correction
Reference to VAT Directive 2006/112 and the EU removed.
Reference to European Directive (2002/84/EC) removed
Consideration: Payments that are not Consideration: Grants: What is a grant?
EU guidance update
Consideration: Payments that are not Consideration: Grants: Relevant legislation
EU guidance update
EU guidance updates
Consideration: Payments that are not Consideration: Grants: Important Court Decisions: Contents
Page vatsc06346 archived
Consideration: Definition of consideration
EU guidance updates
Consideration: Payments that are consideration: Subsidies and third party consideration
Reference to Article 73 of the Principal VAT Directive (2006/112) removed
Identifying a supply: Supplies of services for consideration: Cancellation of a supply
Reference to The Principal VAT directive and Article 90(1) removed
Reference to Article 13 removed
Identifying a supply: Supplies of goods for no consideration: Goods which are business assets
EU guidance update
Identifying a supply: Supplies of goods for no consideration: Business gifts: Background
EU guidance update
Identifying a supply: Supplies of goods for no consideration: Samples
EU guidance update
Identifying a supply: supplies of goods for consideration: supply of goods
EU guidance updates
Basic principles and underlying law: VAT Act 1994 Schedule 4
EU guidance update
Basic principles and underlying law: Supply for no consideration
EU guidance updates
Basic principles and underlying law: Supply for VAT purposes
EU guidance update
2020
Consideration: Compensation and liquidated damages that are consideration: Contents
.
Added new EUFs and ETFs etc. guidance under new section VATSC05900.
Deleted
Deleted
Deleted
Deleted
Consideration: Change in consideration: Changes to Regulation 38 from 1 September 2019
Added self-billing section to clarify who is responsible for issuing a credit note in self-billing arrangements.
Consideration: Payments that are not consideration: Fines and penalty charges
Updated Excess charges by contractors part to reflect policy position following Beavis V Parking Eye decision.
2019
Consideration: Change in consideration: Background
Post Sept 19 and pre-UK Exit Regulation 38 changes
Consideration: Change in Consideration: Contents
Post Sept 19 and pre-UK Exit Regulation 38 changes
Consideration: Change in consideration: Law
Post Sept 19 and pre-UK Exit Regulation 38 changes
Consideration: Change in consideration: Regulation 38
Added new page to contents: VATSC06635 to reflect post Sept 19 and pre-UK Exit Regulation 38 changes
Consideration: Change in Consideration: ECJ judgments
Post Sept 19 and pre-UK Exit Regulation 38 changes
Consideration: Change in Consideration: Manufacturer refunds
Post Sept 19 and pre-UK Exit Regulation 38 changes
Consideration: Change in consideration: Regulation 38ZA meanings
Post Sept 19 and pre-UK Exit Regulation 38 changes
Consideration: Change in consideration: Regulation 38ZA accounting
Post Sept 19 and pre-UK Exit Regulation 38 changes
Consideration: Change in consideration: Regulation 38ZA: Historic ‘cash back’ arrangements
Post Sept 19 and pre-UK Exit Regulation 38 changes
Removed "VATSC05600 - Deleted Page" from contents list.
Unfulfilled Supplies Policy Change
Change to the VAT treatment of personal contract purchases
Typo
Change to the VAT treatment of personal contract purchases
Change to the VAT treatment of personal contract purchases
Unfulfilled Supplies Policy Change
Consideration: Payments that are consideration: Deposits and hotel booking charges: Hotel no-shows
Unfulfilled Supplies Policy Change
Unfulfilled Supplies Policy Change
Unfulfilled Supplies Policy Change
Consideration: Payments that are consideration: Deposits and hotel booking charges: Background
Unfulfilled Supplies Policy Change
Consideration: Payments that are consideration: Deposits and hotel booking charges: Contents
Unfulfilled Supplies Policy Change
Consideration: Payments that are not consideration: Deposits
Unfulfilled Supplies Policy Change
Supply and consideration: Roles and responsibilities
Restructure change
Basic principles and underlying law: Contents
Restructure
Basic principles and underlying law: Scope of VAT
Guidance restructure
Basic principles and underlying law: Goods or services
Guidance restructure
Consideration: Settlement of Disputes: Contents
Title updated
Consideration: Payments that are not Consideration: Grants: Contents
Title updated
Identifying a supply: Contents
Added link to VATSC04650
Identifying a supply: Supplies of services for no consideration
Guidance restructure
Identifying a supply: supplies of goods for consideration: contents
Restructure
Identifying a supply: supplies of goods for no consideration: Contents
Restructure
Consideration: Payments that are consideration: Contents
Guidance restructure
Consideration: Payments that are not consideration: Contents
Links to VATSC 6300, 6500, 6600, 6700 and 6800 added to this page.
Consideration: Other indicators to establish whether there is consideration
Guidance restructure
Consideration: Consideration other than money
Guidance restructure
Guidance restructure
Guidance restructure
Guidance restructure
Link to VATSC53530 added to contents page.
Guidance updated.
Guidance Updated.
Guidance updated.
Guidance updated.
VATSC 53000 completely rewritten and updated.
changed
Title change
title change
Guidance Updated
Amending EC to EU
Republish to push changes through.
2018
Guidance updated and two subpages added.
Condensing salary sacrifice guidance into this one page. Removing links to other sections and archiving those pages
Text updated 16 July 2018
change
2017
Basic principles and underlying law: Contents
Links to VAT Supply team and DFS Team updated.