Supply – Supply of training in the UK of overseas personnel – Supply a part of one contract for the construction, equipping and commissioning of a foundry in Nigeria – Whether the supply was an integral part of a single supply – Whether supply zero-rated or standard-rated – Value Added Tax Act 1983, Sch. 5, Grp. 9, item 6.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.