This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Call-off stock, consignment stock and transfers of own goods (until 31 December 2020)
  • Simplified treatment of call-off stock from 1 January 2020
  • Register of movements
  • Events that can trigger a requirement for the supplier to register for VAT (a ‘relevant event’)
  • Substitution rule
  • Returning goods
  • Practical implications
  • Call-off stock ― simplification rules applicable in the UK prior to 1 January 2020
  • Continuation of pre-1 January 2020 rules
  • The conditions
  • More...
This content is no longer in use on TolleyGuidance

To view our latest tax guidance content,
sign in to TolleyGuidance or register for a free trial.

Existing user? Sign-in Take a free trial

Think Tax.
Think Tolley.

Critical, comprehensive and up-to-date tax information

TAKE A TRIAL

Popular Articles

Utilising capital losses

Why capital losses are importantCapital losses are usually set against the capital gains that arise in the same year as the loss, reducing the total taxable gains for that year. Losses not used in this fashion are normally carried forward to be set against the next available gains.However, in

04 Jan 2022 11:11 | Produced by Tolley Read more Read more

Transfer pricing rules ― overview

What is transfer pricing?Transfer pricing is the prices at which an enterprise transfers either physical goods, intangible property or services, including financing arrangements, to associated enterprises. Generally, enterprises are associated if there is direct or indirect control by one of the

12 Jan 2022 14:00 | Produced by Tolley Read more Read more

Share for share exchange

This guidance note considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration paid by a purchasing company to the shareholder(s) for their shares in a target company could be in the form of either:•new shares in the purchasing company in exchange

10 Jan 2022 15:02 | Produced by Tolley Read more Read more