VATPOSS05000 - Establishment making/receiving the supply: contents

VATPOSS05050Identifying which establishment is concerned with making the supply for businesses in more than one country
VATPOSS05100The ‘irrational result’ test
VATPOSS05150Alternative to the head office as the establishment most directly concerned with a supply
VATPOSS05200Evidence to identify which establishment is most directly concerned with the supply
VATPOSS05250Identifying the establishment receiving the supply for recipients with more than one establishment
VATPOSS05300Electronically supplied services
VATPOSS05350Tribunal decisions and other decided cases
VATPOSS05400Embassies, legations, consulates, etc, of overseas governments in the UK
VATPOSS05450Schedule 5 services supplied to an EC Government or other non-business customer
VATPOSS05500Evidence to identify which establishment most directly uses the supply
VATPOSS05550Evidence required by UK supplier that recipient of a Schedule 5 service belongs outside the UK
VATPOSS05600Whether land or property creates an establishment.
VATPOSS05650VAT groups