V3.405A The Business Purpose Condition

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Commentary

Part V3 Supplies, acquisitions and imports

V3.405A The business purpose condition

For the VAT on goods or services supplied to, or acquired or imported by, a taxable person to be regarded as input tax, those goods or services must be used for the purpose of a business carried

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V3.405A The business purpose condition

Part V3 Supplies, acquisitions and imports

V3.405A The business purpose condition

V18.134 Registration of Lloyd's syndicates

V3.187 Place of supply of services—special rule—designated travel service

V4.421 Smoking cessation products

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V3.555 Retailers' requirement to issue VAT invoices

V3.462A Partial exemption—special method override

V4.406 Fuel and power

V2.137 Liability to VAT registration when business transferred as a going concern

V3.306 Valuation for import VAT

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

VAT 1614H Application for permission to opt

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V2.127 VAT registration in the Isle of Man

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V3.533 Margin scheme—the auctioneers' scheme

V1.293 What is a motor car for VAT purposes?

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V3.405A The business purpose condition

Part V3 Supplies, acquisitions and imports

V3.405A The business purpose condition

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