Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Supply and Consideration

Updates: VAT Supply and Consideration

2016

published amendments

Returned goods
Expanded guidance
Whether supplies are goods or services: Transfer of title
Inserted paragraph on Liverpool Commercial Vehicles
Basic principles and underlying law: Cancellation of a supply
New page
Basic principles and underlying law: Transfer of title
Added Cross link to VATTOS9550
Basic principles and underlying law: Contents
Added link to VATSC04650

2017

published amendments

Supply and consideration: Roles and responsibilities
Links to VAT Supply team and DFS Team updated.

published amendments

Supply and consideration: Roles and responsibilities
Page title and content updated.

published amendments

Single and multiple supplies: HMRC’s approach: How do we define ‘artificial’?
Advice to Compliance officers updated

published amendments

Single and multiple supplies: HMRC’s approach: why is it important to distinguish between single and multiple supplies?
Hyperlinks updated
Whether supplies are goods or services: Permanent and temporary use of assets
Hyperlinks updated
Whether supplies are goods or services: Unascertained (unallocated) goods: further guidance: Stock Financing
Hyperlinks updated
Whether supplies are goods or services: Unascertained (unallocated) goods: further guidance: Options
Hyperlinks updated
Whether supplies are goods or services: Unascertained (unallocated) goods: further guidance: Dealings in precious metals
Hyperlinks updated
Whether supplies are goods or services: Unascertained (unallocated) goods: further guidance: Commodity futures
Hyperlinks updated
Consideration: payments that are not consideration: manufacturers’ warranties
Hyperlinks updated
Consideration: Payments that are not consideration: oil industry
Hyperlinks updated
Consideration: Payments that are not Consideration: Management charges and directors’ services: Group relief
Hyperlinks updated
Consideration: Payments that are not Consideration: Management charges and directors’ services: Holding companies
Hyperlinks updated
Consideration - Payments that are Consideration: What is the VAT status of salary sacrifice arrangements?: Issues to bear in mind when considering salary sacrifice
Hyperlinks updated
Payments that are consideration: Deposits and hotel booking charges: Background
Hyperlinks updated
Further guidance on identifying supply: Supplies of goods for no consideration: Goods which are business assets on hand at deregistration
Hyperlinks updated
Basic principles and underlying law: Self-supply
Hyperlinks updated
Basic principles and underlying law: VAT Act 1994 Schedule 4
Hyperlinks updated
Basic principles and underlying law: Transactions which fail to be supplies and supplies disregarded for VAT purposes
Hyperlinks updated

published amendments

Further guidance for identifying supply: supplies of goods for consideration: contents
New link added to page

published amendments

Consideration: Consideration other than money
broken link changed

published amendments

Consideration: Contents
Republished as VATSC40000 wasn't showing on GOV.UK .
Consideration: Payments that are consideration: Contents
Republished as changes made on 07/11/16 were not showing on GOV.UK

published amendments

Direction of supplies: Receivers, liquidators and other insolvency practitioners: Recovery of VAT on costs incurred by mortgage lenders in respect of a sale of property under a power of sale: Current position
removed reference to business brief 20/93
Single and multiple supplies: precedent cases: Goals Soccer Centres ([2012] UKFTT 576)
removed reference to business brief and link asses to VATLP19600

2018

published amendments

Consideration: Payments that are not Consideration: Grants: Agricultural Grants
Guidance updated

published amendments

Consideration: Payments that are not Consideration: Grants: Introduction
Guidance updated.

published amendments

Consideration: Payments that are not Consideration: Grants: Hillingdon Legal Resource Centre
Guidance Updated
Consideration:- Payments that are not Consideration: Grants: European Grants
VATSC 53000 completely rewritten and updated.
Consideration: Payments that are not Consideration: Grants: Hope in the Community Ltd
Guidance updated.
Consideration: Payments that are not Consideration: Grants: Bath Festivals Trust
changed
Consideration: Payments that are not Consideration: Grants: Indicators of the supply position
Guidance Updated.
Consideration: Payments that are not Consideration: Grants: What is a grant?
Guidance updated.
Consideration: Payments that are not Consideration: Grants: Contents
Link to VATSC53530 added to contents page.

published amendments

Consideration: Payments that are not Consideration: Grants: Factors indicating the payment is consideration for a supply
title change
Title change
title change
change
Consideration: Payments that are not Consideration: Grants: Factors indicating the payment is a grant
Title change

published amendments

Consideration: Payments that are not Consideration: Grants: Keeping Newcastle Warm
Amending EC to EU

published amendments

Basic principles and underlying law: What is a supply of goods?
Amending EC to EU
Consideration: Payments that are not Consideration: Grants: Treatment of Dried Fodder
Amended EC to EU
Basic principles and underlying law: VAT Act 1994 Schedule 4
Amending EC to EU
Basic principles and underlying law: Supply for VAT purposes
Amending EC to EU