As far as i understand “The Basic tax point is the date when the goods are delivered or services supplied and is replaced by the actual tax point if invoice is issued or cash is received before the Basic tax point” but my confusion is about the invoice or cash received after the basic tax point , the rule states that if invoice issued or cash received within 14 days after basic tax point then that date becomes the Tax point but what if its more then 14 days ?
Regarding where your confusion lies – the rule states only if the invoice is issued within 14 days of basic tax point NOT if cash is received within that period – and if none of the events listed apply then the basic tax point becomes the actual tax point – see study notes p.144