VATVAL03000 - Apportionment of monetary consideration: contents

  1. VATVAL03100
    The law
  2. VATVAL03200
    Basic apportionment "principles"
  3. VATVAL03300
    Is there more than one supply?
  4. VATVAL03400
    Is there a single consideration?: contents
  5. VATVAL03500
    Whether any part of a payment can be treated as outside the scope of VAT
  6. VATVAL03600
    Liabilities of supplies in relation to which an apportionment is made
  7. VATVAL03700
    Methods of apportionment - general
  8. VATVAL03800
    Apportionments based upon selling-prices
  9. VATVAL03900
    Costs-based apportionments
  10. VATVAL04000
    Costs-based apportionments where the costs of only one supply can be identified
  11. VATVAL04100
    Examples of the "Thomas" and "Nexus" apportionment calculations
  12. VATVAL04200
    Should "uplifted costs" include an element in respect of profits?
  13. VATVAL04300
    Retrospective apportionment