– see also Supply of goods

Acquisition

– see Acquisition of goods

Capital goods scheme

– see Capital goods scheme

Control of movement

– see Control of movement of goods

Exported

– see Export of goods

Forfeiture

– see Forfeiture of goods

Free movement within member states

– see Functioning of the EU

Imported

– see Imported goods

Meaning

Legislation/Regulatory – CEMA79 s. 1(1) ; FA2013 s. 225 ; SI 1990/2167 art. 2(2)

Place of supply

– see Place of supply of goods

Sale subject to reservation of title

Legislation/Regulatory – SP B6

Supply of

– see Value added tax (VAT); Supply of goods

Taken for own consumption

– see also Appropriation of trading stock

Generally

Legislation/Regulatory – SP A32 ; TCGA92 s. 161
HMRC Guidance – BIM60110 ; BIM60115 ; CG10308 ; CG17800 ; CG17820 ; CG17880 ; CG21240 ; CG45900 ; CG45905 ; CG45910 ; CG47405 ; CG47455 ; CG53225 ; CG60270 ; CG69200 ; CG69220 ; CG73660 ; CTM36900 ; GIM5160 ; GIM9160 ; GIM9170 ; LAM03210

Taking control of

– see Taking control of goods

Temporarily imported

– see Temporary imports

Treatment/processing/repair

– see Treatment/processing of goods