Tax and Duty Manual - VATCA10

VAT on Food and Drink - Wholesale/Retail

VAT treatment of food and drink supplied by wholesalers and retailers

VAT Treatment of Services Relating to Vessels and Aircraft

VAT Treatment of Services Relating to Vessels and Aircraft

VAT and printed matter

Printing and printed matter

VAT treatment of the hiring of means of transport

VAT treatment of the hiring of means of transport

VAT Treatment of Restaurant and Catering Services

VAT Treatment of Restaurant and Catering Services

VAT and certain sanitary products

VAT Treatment of certain sanitary products

Substantive Requirements for zero-rating intra-Community Supplies

Substantive Requirements for zero-rating intraCommunity supplies

Part 01-00-03

Interpretation of “Land”

Part 19-04-01

Shares and Securities/Introductory

Part 19-04-07

Sale of ‘rights’

Part 3, VAT Manual

VAT treatment of food and drink supplied by wholesalers and retailers

Part 3, VAT Manual

Certain sanitary products

Part 3, VAT Manual

VAT treatment of Printing and Printed Matter