VATSC30130 - Illegal supplies: Lost, stolen or destroyed goods
Goods may be lost, stolen or destroyed at various stages of the transaction, for example whilst still at the supplier바카라 사이트™s premises or en route to the customer. Whether output tax is due depends on whether title has transferred to the customer. Further details are contained in . The sale of stolen goods is a taxable supply (see Oliver in VATSC03110).