VATPOSS10000 - Reverse charge procedure: contents

VATPOSS10050Introduction
VATPOSS10100VAT law
VATPOSS10150Services to which the reverse charge rules apply
VATPOSS10200Schedule 5 services
VATPOSS10250Intra- EC freight transport and related services, intermediaries, valuation and work on goods
VATPOSS10300Other services subject to paragraphs 9 and 10 of Schedule 5
VATPOSS10400Partial exemption calculations
VATPOSS10450Land or property in the UK
VATPOSS10500Recovery of UK VAT by non-UK businesses making Schedule 5 supplies
VATPOSS10550Time of supply (tax point) for reverse charge supplies
VATPOSS10600Valuation
VATPOSS10650The disregard provisions for groups, etc.