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Home / De-Voil / Part V3 Supplies, acquisitions and imports / Division V3.3 Imports / Acquisitions and acquisition tax (before IP completion day) / V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax
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V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax


Part V3 Supplies, acquisitions and imports

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

This paragraph examines what an acquisition is and when it is chargeable to VAT in the UK. It covers the following topics:

  1. Ìý

    •ÌýÌýÌýÌý an overview of the transitional regime and the concept of acquisitions

  2. Ìý

    •ÌýÌýÌýÌý the meaning of acquisition

  3. Ìý

    •ÌýÌýÌýÌý the identity of the person making an acquisition

  4. Ìý

    •ÌýÌýÌýÌý the place of acquisition (ie when an acquisition takes place in the UK)

  5. Ìý

    •ÌýÌýÌýÌý the charge to VAT on acquisitions (including the applicable rate and who is liable for it)

  6. Ìý

    •ÌýÌýÌýÌý relief from acquisition tax in certain circumstances

This paragraph should be read in conjunction with the other articles on the subject acquisitions

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Web page updated on 26 Aug 2024 09:34