The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note looks at what constitutes a supply of goods and what constitutes a supply of services for VAT purposes.
For an overview of supply and consideration generally, see the Supply and consideration ― overview guidance note.
For detailed commentary on the legislation and case law, see De Voil Indirect Tax Service V3.112 and V3.113.
All of the following are regarded as supplies of goods for VAT purposes:
the transfer of the ‘whole property in goods’
the transfer of the possession of goods either under a sale agreement or under agreements which ‘expressly contemplate that the property also will pass at some time in the future’
the supply of any form of power, heat, refrigeration, other cooling or ventilation
the supply of a ‘major interest’ in land and property (for major interests, see the Sale or grant of a long lease ― major interests guidance note)
land supplied for no consideration
the transfer or disposal of business assets out of the business, including:
the sale of assets (eg fixed assets)
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