- HMRC has updated its internal manual on VAT Supply and Consideration
- The guidance helps in determining the liability of the supply of goods or services for a consideration
- The manual covers topics such as data protection, roles and responsibilities, basic principles, identifying a supply, consideration, supply, and illegal supplies.
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
