Page 37 - F6 Slide - VAT Part 4 - Lecture Day 5
P. 37

Connected Persons













                                                    • Time of removal (removal of goods)

                   Time of                          • Time made available (if goods not to be

                    supply                                removed)

                                                    • Time of supply of (service)






                                                                                               If connected
                                                                                             person was not

                                                                                               able te claim
                  Value of                                                                  FULL input VAT


                    supply                          • Open-MV
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