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What is a supply of goods for VAT purposes?

All of the following are regarded as supplies of goods for VAT purposes:

1. •

   the transfer of the ‘whole property in goods’

2. •

   the transfer of the possession of goods either under a sale agreement or under agreements which ‘expressly contemplate that the property also will pass at some time in the future’

3. •

   the supply of any form of power, heat, refrigeration, other cooling or ventilation

4. •

   the supply of a ‘major interest’ in land and property (for more information, see the Land and buildings ― buying and selling ― relevant charitable purpose buildings, Land and buildings ― buying and selling ― relevant residential purpose buildings