V3.123 Supplies Made By A Taxable Person

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Commentary

Part V3 Supplies, acquisitions and imports

VAT is chargeable on taxable supplies¹ only where they are made by taxable persons². Under UK legislation, a taxable person is a person who

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V1.230G VAT and the principles of legal certainty and legitimate expectation

V2.137 Liability to VAT registration when business transferred as a going concern

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.105A Examples of composite or single supplies

V3.153 Value—subsidies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V16.904 Business travel agents

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

V3.106 Multiple supplies

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V5.136A Time limit for making a VAT assessment—categories of assessment

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V16.1026 Cross border VAT refunds – Republic of Serbia

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V16.886 VAT—the VAT treatment of share registration services

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V2.131 Transfer of VAT registration following a TOGC

VAT 1614A Notification of an option to tax – Option to tax land and property

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V3.123 Supplies made by a taxable person

Part V3 Supplies, acquisitions and imports

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V1.230G VAT and the principles of legal certainty and legitimate expectation

V2.137 Liability to VAT registration when business transferred as a going concern

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.105A Examples of composite or single supplies

V3.153 Value—subsidies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V16.904 Business travel agents

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

V3.106 Multiple supplies

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V5.136A Time limit for making a VAT assessment—categories of assessment

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V16.1026 Cross border VAT refunds – Republic of Serbia

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V16.886 VAT—the VAT treatment of share registration services

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V2.131 Transfer of VAT registration following a TOGC

VAT 1614A Notification of an option to tax – Option to tax land and property

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V3.123 Supplies made by a taxable person

Part V3 Supplies, acquisitions and imports

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