Guidance on the place of supply of goods and its impact on the scope of VAT
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VATPOSG1000: Introduction
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VATPOSG2000: Background
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VATPOSG3000: Main rules
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VATPOSG4000: Supplies on board ships, aircraft and trains
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VATPOSG5000: Gas and electricity
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VATPOSG6000: Summary and decision guide
Source HMRC
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