Page 3 - P6 Slide Taxation - Lecture Day 3 - VAT Part 2
P. 3
Syllabus?
→ Refer study guide, study unit 1 KLs
Learning outcomes :
GENERAL:
→ Refer study guide, study unit 1 & Silke Chapter 32.
PART 2:
- What supplies will qualify as exempt supplies?
- What qualify as “financial services” and what not?
- How does residential and commercial accommodation differ?
- What type of supplies will qualify as “deemed supplies”?
- What supplies are “non-supplies” and how is s 18(3) applied?
- What are the “time of supply” rules? General vs Specific
- What are the “value of supply” rules? General vs Specific
- Who would be regarded as “connected persons” for VAT
purposes?
