Currency swaps are similar but have a different VAT treatment.

Information on the VAT treatment of goods and/or services supplied together can be found in section 4.

Both elements of the total rent have the same VAT treatment.

For information on the VAT treatment of insurance (including reinsurance) see paragraph 6.6.

The VAT treatment of these supplies is therefore the same as that set out in paragraph 12.3.

The VAT treatment depends on the status of the local.

The following table will help you decide the correct VAT treatment.

These are set out below together with their VAT treatment.

The VAT treatment is down to who's responsible for losses - you or the customer.

The VAT treatment depends on the nature of the transaction.