¶10-985 CONSIDERATION
Contents:
- ¶10-985 Introduction to meaning of consideration
- ¶10-987 Supplies without consideration (gifts)
- ¶10-988 Direct link between consideration and supply
- ¶10-990 Subsidies and grants
- ¶11-005 Imposed annual charge: whether consideration
- ¶11-007 Sale of a business as a going concern
- ¶11-010 Capital introduced
- ¶11-011 Partnership ‘share’: purchase and disposal
- ¶11-012 Share issues are outside the scope of VAT
- ¶11-014 Loan repayments are not a supply
- ¶11-016 Payments for group relief
- ¶11-018 Indemnity payments
- ¶11-020 Contributions to trust fund: whether consideration
- ¶11-022 ‘Cash back’ and discounts
- ¶11-025 Recalled goods
- ¶11-035 Part-exchange: amount of consideration
- ¶11-040 Prepayment
- ¶11-050 Forex deal: whether supply for consideration
- ¶11-065 Promotional campaign: amount of consideration
- ¶11-080 Motive for payment does not affect consideration
- ¶11-180 Accommodation and meals to employees
- ¶11-195 Commission set-offs
- ¶11-245 Disbursements
- ¶11-295 Non-monetary consideration
- ¶11-310 Vouchers, credit and charge cards: amount of consideration
- ¶11-325 Party plans
- ¶11-340 Sales promotion scheme: vouchers and tokens
- ¶11-342 Road fund licence
- ¶11-355 Coach drivers’ free meals: amount of consideration
- ¶11-360 Feed-in tariffs
- ¶11-600 COMPENSATION
