VATVAL07300 - Special valuation provisions: connected persons - Paragraph 1, Schedule 6, VATA 1994
Paragraph 1 of Schedule 6 to the VATA 1994 makes the following provisions for valuing supplies made between connected persons:
1-(1) Where -
(a) The value of a supply made by a taxable person for a consideration in money is (apart from this paragraph) less than its open market value, and
(b) The person making the supply and the person to whom it is made are connected, and
(c) If the supply is a taxable supply, the person to whom the supply is made is not entitled under sections 25 and 26 to credit for all the VAT on the supply, the Commissioners may direct that the value of the supply shall be taken to be its open market value.
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The Week That Will Be
Event Announcements (More details on the Events Calendar)
Tuesday, March 16, 2021, at 9:30 a.m.: The Senate Armed Services Committee will hold a hearing on U.S. Southern and Northern Commands. The committee will hear testimony from Adm. Craig Faller, commander of Southern Command, and Gen. Glen VanHerck, commander of Northern Command.
Tuesday, March 16, 2021, at 11:00 a.m.: The House Armed Services Subcommittee on Intelligence and Special Operations will hold a hearing on disinformation in the gray zone. The subcommittee will hear testimony from David Taylor, the senior official performing the duties of the undersecretary of defense for intelligence and security, and Christopher Maier, acting assistant defense secretary for special operations and low-intensity conflict.