Page 18 - P6 Slide Taxation - Lecture Day 5 - VAT Part 1

Goods or services

2

"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)