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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