VATVAL01100 - Background: the general valuation rule
Supplies of goods or services are usually made in return for money. Therefore the value for VAT is normally the price paid or payable excluding the VAT itself. This rule is set out in the VATA 1994, section 19(2).
If the supply is for a consideration in money its value shall be taken to be such amount as, with the addition of the VAT chargeable, is equal to the consideration.
VATVAL02000 바카라 사이트śMonetary Consideration바카라 사이트ť, provides full guidance on the 바카라 사이트śgeneral rule바카라 사이트ť.