Acting in own name

– see also Margin schemes

Margin scheme

Services connected with sale of goods, non-supplies/outside scope of VAT

Commission, value of imported works of art etc.

Data-gathering powers: relevant data-holder

Goods sold in satisfaction of debt: Form VAT 833

Intra-Community acquisitions, exemption from charge to VAT

Invoices

Meaning

Place of supply of land related services

Generally

International services

Returns, receipts of taxable income belonging to others

Sales, statements

Taxable supplies