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Anything done for a consideration which is not a supply of goods is a supply of services, unless it is specifically treated as neither a supply of goods nor a supply of services. VAT is charged on a supply of services.
The following specific activities amount to a supply of services: the transfer of any undivided share in the property of goods; the transfer of possession in goods (e.g., the hire, lease, rental or loan of goods); exchanging reconditioned articles for unserviceable articles of a similar kind when carried out by a trader who regularly offers to provide such facilities. As regards services (or a right to services) supplied to a relevant business person (as defined in the Value Added Tax Act 1994 (VATA 1994), s.7A(4)(a)-(d)) who receives them wholly or partly for the purposes of his business, the place of supply is the country in which the relevant business person belongs. As regards services (or a right to services) supplied in other circumstances, the place of supply is the country in which the supplier belongs. This is
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Vertical agreements—drafting for MVBEO—checklist This Checklist sets out the essential points that should be considered under The Competition Act 1998 (Motor Vehicle Agreements Block Exemption) Order 2023 (No 2) (MVBEO) when drafting new vertical agreements, or updating existing vertical agreements, in relation to motor vehicle aftermarkets for the provision of repair and maintenance services or the distribution of motor vehicle aftermarket goods (together, the motor vehicle aftermarket). This Checklist is not intended to be a comprehensive guide to the MVBEO but should be used where a commercial lawyer wants to ensure that the vertical agreement falls within the MVBEO (and any guidance issued under it). For further information, see: CMA Guidance: MVBEO. A flowchart is also provided at the end of this Checklist, setting out the main steps to follow when assessing whether an agreement falls under the MVBEO. Introduction to MVBEO Any agreement which affects trade and restricts competition in the UK may be subject to the prohibition on anti-competitive agreements under the provisions of Chapter I of the Competition...
Drafting and negotiating a price clause—checklist This Checklist outlines key provisions and issues for consideration when drafting and negotiating a price clause in a business to business contract. For a Precedent price clause together with detailed drafting notes, see Precedent: Template agreement—mutual. For a price variation clause, see Precedent: Price variation clauses. For a payment by letter of credit clause, see Precedent: Payment by letter of credit clause. For information on price clauses, see Practice Note: Price, payment terms and interest. Payment and price provisions in a contract are often interlinked. When using this checklist, also consider using: Drafting and negotiating a payment clause—checklist. Legal Issues General comments What to watch out for Basis of calculation: time and materials or fixed price Where fixed prices are used, these are commonly expressed by reference to a schedule (see for example Precedent: Template agreement—mutual at clause 6).Prices can be calculated on a 'time and materials' basis, on a fixed price or a combination...
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Consumer cancellation rights under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013—Services—Flowchart This Flowchart sets out the consumer cancellation rights that must be made available to consumers entering on-premises contracts, off-premises contracts and distance contracts for the supply of services. It should be used where a practitioner wants to check the available cancellation rights for consumers purchasing services in compliance with the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013, SI 2013/3134 (CCR 2013). Note 1—a consumer is an individual acting for purposes which are wholly or mainly outside of their trade, business, craft, or profession. Note 2—there are certain sector contracts that are subject to their own regulation, such as financial services contracts, rental contracts, and package travel contracts, which are excluded in their entirety from the CCR 2013. For more information, see Practice Note: Distance, doorstep and on-premises sales—Excluded contracts. Note 3—‘Off-premises’ includes the following: • a contract concluded in the simultaneous physical presence of...
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Determining the place where a service is supplied is important because this will establish the country, if any, in which it is subject to VAT:•a service that is supplied in the UK will be subject to VAT, if at all, in the UK (for VAT purposes, the UK includes the Isle of Man, but not the Channel Islands)•a service that is supplied in the EU will be outside the scope of UK VAT but possibly subject to VAT in the Member State in which the supply takes place—a UK business making supplies in an EU Member State may need to register and account for VAT in that Member State, unless the customer accounts for the VAT under the local reverse charge rules, and•a service that is supplied outside the EU is outside the scope of all VAT. The supplier would, however, need to consider any obligations in relation to local turnover taxesIt is therefore crucial to establish where a service is supplied, particularly where there is a cross-border aspect to...
A transaction must have five elements for UK VAT to be chargeable. It must:•be a supply of goods or a supply of services•be a taxable supply•take place in the UK•be made by a taxable person, and•be made in the course or furtherance of any business carried on by that personThis Practice Note explains what each of those five elements means.This Practice Note does not cover importation of goods or the circumstances where a UK person may be required to pay UK VAT on the supply of services from abroad, ie the reverse charge, for which see Practice Notes: VAT—the reverse charge on cross-border supplies and VAT—importing goods.This Practice Note includes references to EU Directives and case law; for information on the ongoing significance of EU Directives, and of judgments of the Court of Justice for the UK’s VAT rules, see Practice Note: Retained EU law and tax.A supply of goods or a supply of servicesThe first element has three parts. A transaction must:•be a ‘supply’•be categorised as either a ‘supply...
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Franchise business sale agreement This Agreement is made on [insert date] Parties 1 [insert name] [of OR incorporated in [insert jurisdiction, eg England and Wales] under number [insert company number] whose registered office is at] [insert address] (the Seller); 2 [insert name] [of OR incorporated in [insert jurisdiction, eg England and Wales] under number [insert company number] whose registered office is at] [insert address] (the Buyer); and 3 [insert name] [of OR incorporated in [insert jurisdiction, eg England and Wales] under number [insert company number] whose registered office is at] [insert address] (the Franchisor), (each a party and together the parties). Background (A) The Franchisor has licensed the Seller to operate the Franchise Business. (B) The Seller has agreed to sell and the Buyer has agreed to purchase the Franchise Business as a going concern on the terms and conditions of this Agreement. The parties agree: 1 Definitions and interpretation 1.1 In this Agreement: Applicable Data Protection Law • means...
Share purchase agreement—pro-buyer—corporate seller—conditional—long form This Agreement is made on [insert day and month] 20[insert year] Parties 1 [Insert name of selling corporate entity] incorporated in [England and Wales OR [insert country of incorporation] OR with registered number [insert company number] whose registered office is at [insert address] (the Seller); 2 [Insert name of purchasing corporate entity] incorporated in England and Wales OR [insert country of incorporation] OR with registered number [insert company number] whose registered office is at [insert address] (the Buyer), and 3 [Insert name of guarantor entity] incorporated in England and Wales OR [insert country of incorporation]] with registered number [insert company number] whose registered office is at [insert address] (the Guarantor) [(each of the Seller, the Buyer and the Guarantor being a Party and together the Seller, the Buyer and the Guarantor are the Parties).] Background (A) The Company (as defined below) is a private company limited by shares and is incorporated in [England and...
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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...
What is the VAT status of a chiropractor who provides services to a clinic via a personal service company? A supply of services is defined in the Value Added Tax Act 1994 (VATA 1994) as 'anything which is not a supply of goods but is done for a consideration'. When considering the VAT status of the chiropody services in question, it is important to distinguish between a supply of staff and a supply of services that involves the use of staff. A supply of staff is the placing of personnel under the general control and guidance of another party as if those personnel become employees of that other party. However, when a supplier uses employees to provide a service it is contracted to supply (under a contract for services) to a customer, it is not a supply of staff by the supplier but a supply of other services (see Place of supply of services (VAT Notice 741A), para 12.9). For more information on the crucial distinction...
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This week's edition of Tax weekly highlights includes: (1) key announcements from the draft Welsh Budget 2025–26, (2) analysis of the Court of Appeal’s decision in Axa Sun Life plc v HMRC, and (3) the UT’s decision in HMRC v Colchester Institute Corporation.
This week's edition of Commercial weekly highlights includes: news that the Supreme Court has granted permission to appeal in Johnson v FirstRand Bank and other cases relating to motor finance commission, commentary on the Data (Use and Access) Bill which sets out key takeaways for data protection and privacy practitioners, and news that the Competition and Markets Authority has launched a consultation on draft guidance regarding the unfair commercial practices provisions in the Digital Markets, Competition and Consumers Act 2024.
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