The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance provides an overview of the topic of supply and consideration.
For detailed commentary on the legislation and case law on supply and consideration, see De Voil Indirect Tax Service Division V3.1.
A number of key issues arise in relation to supply and consideration from a VAT perspective. The table below sets out a number of the most important areas to consider, along with links to more detailed guidance:
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