VATPOSS05000 - Establishment making/receiving the supply: contents
| VATPOSS05050 | Identifying which establishment is concerned with making the supply for businesses in more than one country |
| VATPOSS05100 | The ‘irrational result’ test |
| VATPOSS05150 | Alternative to the head office as the establishment most directly concerned with a supply |
| VATPOSS05200 | Evidence to identify which establishment is most directly concerned with the supply |
| VATPOSS05250 | Identifying the establishment receiving the supply for recipients with more than one establishment |
| VATPOSS05300 | Electronically supplied services |
| VATPOSS05350 | Tribunal decisions and other decided cases |
| VATPOSS05400 | Embassies, legations, consulates, etc, of overseas governments in the UK |
| VATPOSS05450 | Schedule 5 services supplied to an EC Government or other non-business customer |
| VATPOSS05500 | Evidence to identify which establishment most directly uses the supply |
| VATPOSS05550 | Evidence required by UK supplier that recipient of a Schedule 5 service belongs outside the UK |
| VATPOSS05600 | Whether land or property creates an establishment. |
| VATPOSS05650 | VAT groups |
