Jones purchases goods from Smith as follows;
Smith receives payment for goods on 2 March;
Smith despatches the goods on 6 March;
Jones receives the goods on 20 March;
Smith issues an invoice on 25 March.
What is the tax point for this supply?
The correct answer is: 2 March.
The basic tax point is the date on which goods are removed or made available to the customer.
However as payment is received before the tax point, the earlier date of payment automatically becomes the actual tax point.
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