Under the general rule described in V3.131, a supply of goods or services may be treated as taking place at a time which HMRC refers to as the 'basic tax point'. This point arises in the following circumstances.
Goods which are to be removed
These goods are treated as being supplied at the time of removal1. This is the time when physical possession of the goods is transferred from the supplier to the customers (see Re Liverpool Commercial Vehicles2) or their agents (see Volvo Trucks (Great Britain) Ltd3), ie when
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