V3.170 Place Of Supply Of Goods—Overview

Part V3 Supplies, acquisitions and imports

V3.170 Place of supply of goods—overview

VAT is chargeable on any supply of goods made in the UK, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him¹.

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V3.140A Tax point—land

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V18.134 Registration of Lloyd's syndicates

V4.266 Definitions—donated goods, advertising and medicinal products

V4.421 Smoking cessation products

V3.555 Retailers' requirement to issue VAT invoices

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

V3.388AA Simplification—installed and assembled goods

VAT 652 Voluntary disclosure of errors on VAT returns

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

V3.106 Multiple supplies

VAT 56 Application to change the representative member of a VAT group

V5.187 VAT debts—insolvency, bankruptcy and winding up

V5.159BA Claims for VAT repayment—unjust enrichment

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

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

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

V2.131 Transfer of VAT registration following a TOGC

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

V17.136 Inward processing

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V3.170 Place of supply of goods—overview

Part V3 Supplies, acquisitions and imports

V3.170 Place of supply of goods—overview

V3.140A Tax point—land

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V18.134 Registration of Lloyd's syndicates

V4.266 Definitions—donated goods, advertising and medicinal products

V4.421 Smoking cessation products

V3.555 Retailers' requirement to issue VAT invoices

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

V3.388AA Simplification—installed and assembled goods

VAT 652 Voluntary disclosure of errors on VAT returns

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

V3.106 Multiple supplies

VAT 56 Application to change the representative member of a VAT group

V5.187 VAT debts—insolvency, bankruptcy and winding up

V5.159BA Claims for VAT repayment—unjust enrichment

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

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

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

V2.131 Transfer of VAT registration following a TOGC

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

V17.136 Inward processing

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V3.170 Place of supply of goods—overview

Part V3 Supplies, acquisitions and imports

V3.170 Place of supply of goods—overview

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POLICIES

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