Page 22 - F6 Slide - VAT Part 1 - Lecture Day 5

Goods Or Services

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"Services" are defined as: Anything done

or to be done

• granting, cession or surrender of any right or

the making available of any facility or

advantage

• if not a supply of goods, then a service (incl.

trademarks, goodwill, patents and know-how)