Commentary

V3.213B Specific exceptions from the charge to tax under the deeming provisions—goods removed from an EU member state to the UK

Part V3 Supplies, acquisitions and imports

V3.213B Specific exceptions from the charge to tax under the deeming provisions—goods removed from an EU member state to the UK

V3.213B Specific exceptions from the charge to tax under the deeming provisions—goods removed from an EU member state to the UK

Installed goods

A removal of goods from a member state to the UK is not a supply of goods if1:

  1.  

    •     supply of the goods involves their installation or assembly at a place in the UK to which they are removed, and

  2.  

    •     the supply of goods is consequently treated as having been made in the UK

Direct sales to non-taxable persons (distance sales)

A removal is not a supply of goods if2:

  1.  

    •     the supply involves their removal by or under the directions of the person who supplies them

  2.  

    •     the goods are acquired in the UK by a person who is not a taxable person

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