Summary

Guidance on how to determine who is making a supply and whether the supplier is a taxable person

Contents

  1. VTAXPER05000
    Data Protection
  2. VTAXPER10000
    Purpose of, structure of and responsibility for VTAXPER
  3. VTAXPER20000
    Scope and legal basis of VAT
  4. VTAXPER30000
    Issues to consider
  5. VTAXPER60000
    Particular trades
  6. VTAXPERUPDATE001
    update index