HMRC internal manual

VAT Valuation Manual

• From: HM Revenue & Customs
• Published: 26 April 2016
• Updated: 7 May 2021, see all updates

VATVAL03400 - Apportionment of monetary consideration: is there a single consideration: contents

1. VATVAL03420

   General
2. VATVAL03440

   Relevant Tribunal cases
3. VATVAL03460

   Principles arising

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