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