MAN (86/116)

No. 2723

Decision given 22 April 1988.

Time of supply – Whether payment made before 1 June 1984 for alteration services – Whether payment received by supplier – Whether receipt must give recipient ‘unfettered control’ of money paid – Whether supplies zero-rated or standard-rated – Value Added Tax Act 1983, sec. 4(2)(a), (b) and (3).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.