See ¶10-457 for the flowchart on whether there is a supply of goods or services.

See ¶10-635 for the flowchart on whether a business is carried on.

See ¶10-640 for the flowchart on whether a supply was in the course or furtherance of a business.

See ¶11-700 for the flowchart on the time of supply and on the ‘basic tax point’.

See ¶13-472 for the flowchart on where a business belongs.

Notes

1 Carried out in the course or furtherance of a business

To be liable to UK VAT, a supply must be carried out in the course or furtherance of a business (VATA 1994, s. 4(1); ¶10-635).

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