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The Value Added Tax Act 1994, s.5(2)(a) provides that supply "includes all forms of supply".
The terms may be no more than a generic description given to transfers in the possession or ownership of goods, the grant, assignment or surrender of rights in property and the provision of facilities or services. It is necessary to identify the persons making the supply (in order to determine who is liable to register or charge tax) and the person receiving the supply (in order to determine who is entitled to an input tax credit, repayment or refund in respect of the tax charged). It is also necessary to identify the true legal nature of that which has been supplied in order to determine whether it falls within the scope of tax and, if so, whether any tax is chargeable on it. The nature of a supply is determined at the time of supply and cannot be rewritten by reference to the unilateral act of one party or an agreement between both parties. No supply is made by a person from whom goods are stolen,
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MVNO agreement—checklist This Checklist covers some of the main provisions to be included in a mobile virtual network operator (MVNO) agreement under which a mobile network operator supplier will provide wholesale access services to an MVNO for resale to its own retail customers. It covers some of the main provisions that are specific to an agreement of this kind. See also the Precedent: MVNO agreement. In this Checklist, the following definitions are used: • Agreement—means the MVNO agreement between the MVNO and the Supplier for the provision of the Services • End-User—means a customer of the MVNO • IPR—means intellectual property rights • MVNO—means mobile virtual network operator, the customer in the Agreement • Services—means the wholesale network services being provided to the MVNO by the Supplier • Supplier—means the mobile network operator providing network services to the MVNO The third column can be used to record observations or comments as the Checklist is worked through. Checklist Further information Notes (if any) General terms and conditions ☠Consider duration....
Resolutions required to be filed with Companies House—checklist Resolutions under the Companies Act 2006 The Companies Act 2006 (CA 2006) specifies certain matters that must be effected by ordinary resolution (ie simple majority) passed by the members of a company, eg the removal of a director. CA 2006 also specifies certain matters which must be effected by special resolution of the company or where the relevant threshold for effecting a matter is 75%. For more information about resolutions, see Practice Note: Member resolutions. Not every resolution passed by the members of a company needs to be filed at Companies House. CA 2006, Pt 3, Ch 3 specifies when resolutions are to be filed with the registrar of companies (ie Companies House). The table below sets out resolutions that are required under CA 2006 to be filed with Companies House. Resolution/threshold requirement Matter Regulation in relevant SI/section in CA 2006 Special resolution Any special resolution (for a list of special resolutions, see checklist: Special resolutions and other resolutions requiring 75%...
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For VAT purposes it is necessary to determine: •first, whether a supply has taken place•second whether the supply is of goods or services, and•third, when the supply in question is deemed to take place by the VAT legislation (known as the time of supply rules)The time of supply rules are relevant to determine:•when VAT needs to be accounted to HMRC, and•the rate at which VAT is chargedFor more information on the application of these rules in the specific context of property transactions, see Practice Note: VAT—time of supply of land.Has a supply taken place?A supply must take the form of either a supply of goods or a supply of services. For further detail on the questions of whether a supply has taken place and whether it is of goods or services, see Practice Note: When does VAT apply?—A supply of goods or a supply of services. Whether a supply is of goods or services is of primary relevance to determining:•when it is treated as taking place (which is dealt with...
Where is a supply made for VAT purposes?In order to determine whether a supply is subject to UK VAT or VAT in another jurisdiction it is necessary to consider the place of supply rules. As explained in Practice Note: When does VAT apply? UK VAT is only chargeable on a supply made in the UK.In some situations it may seem obvious that a supply is made in the UK and therefore subject to UK VAT, but where goods and services are:•bought from, or exported to, overseas jurisdictions, or•of a particular naturethe answer is not so obvious and a detailed consideration of the place of supply rules is required in order to establish where the place of supply is for VAT purposes.There are different rules to determine:•the place of supply of services, and•the place of supply of goods Generally speaking, the rules have been implemented to ensure that there is no double taxation in respect of the provision of cross-border supplies.This Practice Note includes references to EU Directives and case law....
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Licence to carry out environmental investigations Parties 1 [insert name of licensor] [of [insert address] OR company number [insert company number] whose registered office is at [insert address]] (the Licensor) 2 [insert name of licensee] [of [insert address] OR company number [insert company number] whose registered office is at [insert address]] (the Licensee) 1 Background (A) The Licensor is the registered [freehold OR leasehold] owner of the Property. (B) The Licensee has expressed an interest in [acquiring OR leasing] the Property. (C) The Licensor will permit access to the Property by the Licensee and the Consultant for the purpose of carrying out investigations as to ground conditions at, in, on, under or about the Property, subject to the terms of this Licence. 2 Definitions Competent Authority • means any statutory undertaker or any public local or other authority or regulatory body or government department, or any other body exercising powers under statute or by royal charter or any court of law or any...
Greener and More Efficient HGVs in Road and Multimodal Transport Agreements (The Chancery Lane Project) This Precedent requires contracting carriers to use energy efficient vehicles for any road carriage under a transport agreement, or otherwise specify that a percentage of road journeys will use green HGVs. These sustainability clauses were produced by The Chancery Lane Project (TCLP) as ‘Greener and More Efficient HGVs in Road and Multimodal Transport Agreements’ and are reproduced with permission (and with some minor editorial changes). TCLP is the code name for the focused and collaborative effort of lawyers from around the world to develop new contracts and model laws to help fight climate change. For more information, see: chancerylaneproject.org. UUÂãÁÄÖ±²¥Â® is proud to support the work of TCLP. Definitions Alternative Fuel • means fuel or power sources which serve, at least partly, as a substitute for fossil fuel sources in the energy supply to transport and which have the potential to contribute to its decarbonisation and reduce the Carbon Footprint and includes but is not...
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What key issues should be considered where customer (C) has a direct relationship with supplier (A) (who works with nominated supplier (B) on C's behalf), if C wishes to implement a direct rebate scheme with B? The nature of the legal relationships Its important to be clear on the nature of the legal relationships between each of supplier A, supplier B and customer C. It is stated that customer C and supplier A have a direct contractual relationship between them. It will be necessary to review the terms of that contract, in order to identify if the proposed course of action will be in breach of the specific terms of the agreement, or otherwise cause a conflict or ambiguity leading to a commercial risk. It is stated that ‘A works with another nominated supplier B on our behalf’. ‘On our behalf’ indicates the possibility that supplier A may be acting in some capacity as an agent of C in its dealings with supplier B. Agency is a relationship under which...
Have you any guidance for selling goods via subscription services to consumers online? The main issue that arises with subscription services is having a fair termination right. This means that the consumer should have the right to cancel at any time, or understand that they can not terminate at any time and what the restrictions on their rights of termination are. Terms need to clearly state what the term or minimum period of the agreement is, and what the notice period is. Terms that may be considered unfair include: • automatically renewing the customer’s contract or subscription without requiring the business to take sufficient steps to inform them before doing so • using excessively long notice periods in order to tie a customer in for another fixed term
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The European Commission has announced plans for a Critical Medicines Act to address supply chain vulnerabilities and reduce Europe's dependencies on critical medicines. The initiative aims to strengthen the supply of essential pharmaceuticals and improve availability of other medicines of common interest. The proposal will complement ongoing reforms to EU pharmaceutical legislation and builds upon existing work by various expert groups. The Commission has opened a public consultation period from 30 January to 27 February 2025 to gather feedback on this proposed regulation in the field of public health.
Information law analysis: In September 2024 the Department for Science, Innovation and Technology announced new plans to boost data centres and protect them from cyber threats and power outages, designating data centres as Critical National Infrastructure (CNI) alongside key facilities such as energy and water systems. Adam Richardson, Barrister, 4-5 Gray’s Inn Square discusses the background to this designation and its implications.
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