Summary

Guidance on the law as it applies to time of supply and to changes in VAT rate and liability

Contents

  1. VATTOS0500
    Data Protection
  2. VATTOS1000
    Introduction: contents
  3. VATTOS2000
    Legislation: contents
  4. VATTOS3000
    Identifying a tax point: contents
  5. VATTOS4000
    Basic tax points: contents
  6. VATTOS5000
    Actual tax points: contents
  7. VATTOS6000
    Accommodation tax points: contents
  8. VATTOS7000
    Treatment of supplies affected by a change in VAT: contents
  9. VATTOS8000
    Tax points for specific categories of supplier: contents
  10. VATTOS9000
    Tax points for specific types of supply: contents