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The following are examples of transactions that have been held not to be supplies for consideration.

1. Ìý

   •ÌýÌýÌýÌý the refund to an agent of disbursements incurred on behalf of his principal¹

2. Ìý

   •ÌýÌýÌýÌý apportionments or 'settlements' of rent on completion of the sale of a landlord's interest in a tenanted property, or of the assignment of a tenant's interest in a lease, within a rent quarter where the lease remains in place²

3. Ìý

   •ÌýÌýÌýÌý certain cancellation charges (but booking fees may be supplies for consideration)³; but see also 'Unfulfilled supplies—treatment from 1 March 2019' under 'The nature of a supply' at V3.102. By contrast, see also the decision in Vodafone Portugal, discussed in more detail at V3.104B

4. Ìý

   •ÌýÌýÌýÌý compensation paid to tenants under Landlord and Tenant Act 1954 or Agricultural Tenancies Act 1995, where a notice to quit has been served under the statutory procedures and the tenant has complied with it⁴

5. Ìý

   •