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VAT Taxable Person Manual
Publisher:
Copyright:
2018 Crown
VAT Taxable Person Manual
Guidance on how to determine who is making a supply and whether the supplier is a taxable person
GO
Contents
Contents
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VTAXPER10000: Purpose of, structure of and responsibility for VTAXPER
Open Section
VTAXPER20000: Scope and legal basis of VAT
VTAXPER21000: Background - the scope of VAT
VTAXPER22000: Defining and identifying the “taxable person”
VTAXPER23000: The requirement to be registered
VTAXPER24000: Identifying the supplier
VTAXPER25000: How to use this guide
Open Section
VTAXPER30000: Issues to consider
VTAXPER31000: Introduction
VTAXPER32000: Employment status
VTAXPER35000: Agency and disbursements
VTAXPER40000: Identifying disbursements in particular areas and trades
VTAXPER50000: Joint ventures and partnerships
Open Section
VTAXPER60000: Particular trades
VTAXPER60500: Introduction
VTAXPER61000: Agricultural co-operatives
VTAXPER61500: Auctioneers
VTAXPER62000: Debt collectors
VTAXPER62500: Employment status of barristers' clerks and senior clerks
VTAXPER63000: Off-air workers in the film, television and radio industries
VTAXPER63500: Catering
VTAXPER64500: Direct selling or party plan sales
VTAXPER66000: Driving schools
VTAXPER67000: Employment bureaux including nursing agencies
VTAXPER68000: Entertainment industry - employment status
VTAXPER68300: Estate agents
VTAXPER68500: Hairdressing
VTAXPER69500: Leasing
VTAXPER70000: Managing agents for property
VTAXPER70500: MOT test centres
VTAXPER71000: Part-time teachers, lecturers and examiners - employment status
VTAXPER71300: Private investigators
VTAXPER71500: Professional persons engaged by companies - employment status
VTAXPER72000: School photographers
VTAXPER72500: Search agents for conveyancing
VTAXPER73000: Second-hand goods retailers
VTAXPER74000: Share farming and the husbandry of crops
VTAXPER75000: Shell companies
VTAXPER75500: Solicitors
VTAXPER76000: Stuntmen; employment status
VTAXPER76500: Taxi and hire cars
VTAXPER78000: Theatre production and management companies
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