Updated HMRC Manual: VAT Supply and Consideration Guidelines for Goods and Services Liabilities.

• HMRC internal manual on VAT Supply and Consideration updated
• Provides guidance on determining liability of supply of goods or services for consideration
• Covers basic principles, identifying a supply, consideration, illegal supplies, goods or services, and more
• Amendments include information on payments that are not considered consideration, such as carbon offsetting

Source: deeksvat.co.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.