An introduction to the concept and general management of VAT
The meaning and scope of a supply for VAT purposes
How to determine what, precisely, is being supplied from a VAT perspective
The meaning of consideration for VAT purposes
The factors to be taken into account to determine when a supply is treated as made for the purposes of VAT
How to determine the place of supply of either goods or services for VAT purposes
The factors to be taken into account in deciding the value of supplies for VAT purposes
The definition and scope of what a taxable person is in the context of VAT
The scope and impact of the VAT zero rating provisions
When a transaction is not treated as a supply for VAT purposes
Which supplies are exempt from VAT and what impact this has
The provisions for reduced rating various supplies for VAT purposes and the scope of the relief