Sale or return transactions
Tax point
12-month time limit from removal of goods
Commentary –
Indirect Tax Reporter ¶12-320
Accelerated by payment in advance of adoption
Commentary –
Indirect Tax Reporter ¶12-320
Concluded sale but with option to rescind
Commentary –
Indirect Tax Reporter ¶12-320
Generally
Commentary –
Indirect Tax Reporter ¶12-320
;
Indirect Tax Reporter ¶12-645
HMRC Guidance –
Notice 700
Issue of invoice
Commentary –
Indirect Tax Reporter ¶12-320
Online sale of goods
Commentary –
Indirect Tax Reporter ¶12-320
Sale on approval
Commentary –
Indirect Tax Reporter ¶12-320
Sale subject to a condition subsequent
Commentary –
Indirect Tax Reporter ¶12-320