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VAT is charged on a supply of goods.
The following supplies amount to supplies of goods unless they are specifically excluded from this category and treated as either a supply of services or neither a supply of goods nor a supply of services: any transfer of the whole property in goods; the transfer of possession in goods under either an agreement for the sale of goods or an agreement which expressly contemplates that the property in goods will pass at a future time specified in the agreement (e.g., a hire purchase agreement); the supply of any form of power, heat, refrigeration or ventilation; the granting, assignment or surrender of a major interest in land; a transfer or disposal of business assets; removing goods from one EU member state to another (this rule is subject to a number of exceptions); the supply of water. Generally, goods situated in the UK are supplied in the UK if they are neither removed to the UK nor removed from the UK in the course of their supply. Goods removed to or from
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Key provisions in a consultancy agreement—checklist This Checklist sets out the key provisions to consider in a consultancy agreement. This Checklist highlights issues which are relevant to the customer, issues which are relevant to the consultant and issues which are relevant to both parties for inclusion in a consultancy agreement. This Checklist will assist both the consultant and the customer when reviewing and negotiating a consultancy agreement. See also: Taking instructions for a consultancy agreement—checklist. For Precedent consultancy agreements, see: • Consultancy agreement—company and individual—pro-client • Consultancy agreement—company and company—pro-client • Consultancy agreement—individual and company—pro-consultant • Consultancy agreement—company and company—pro-consultancy • Consultancy agreement—company and individual—pro-client (short form) • Side letter to consultancy agreement—company and company—pro-client For further related guidance, see: Consultancy services—overview and Practice Notes: • Managed service companies and the anti-avoidance legislation • Deciding appropriate employment status • Personal service companies—the key benefits and key tax considerations • Securing intellectual property rights from employees and contractors • IR35—the large and public client off-payroll regime—practical considerations for the end client...
Corporate Insolvency and Governance Act 2020—resources for commercial contracts—checklist This Checklist of resources sets out some of the considerations when drafting, reviewing and negotiating commercial contracts to reflect the restrictions on ipso facto provisions introduced by the Corporate Insolvency and Governance Act 2020 (CIGA 2020). Corporate Insolvency and Governance Act 2020—the impact for commercial lawyers CIGA 2020 introduced reforms to the Insolvency Act 1986 (IA 1986) including provisions to ensure the continuity of essential supplies and restrict contractual termination provisions on insolvency (so-called ‘ipso facto’ clauses). The provisions that are of most relevance to general commercial practitioners when drafting and negotiating contracts are: • contractual rights to terminate for an insolvency event, or do any other thing as a result of a customer’s insolvency (so-called ‘ipso facto’ clauses) in contracts for the supply of goods and services are no longer effective • the introduction of a company moratorium available to all companies to allow companies to formulate restructuring proposals without creditor pressure • the introduction of a restructuring plan, being a new...
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Which Precedent—supply of goods agreements—B2B—Flowchart This Flowchart is a guide for determining which Precedent agreement for the supply of goods is most appropriate to use in a given situation. An at a glance table also provides an overview of the key underlying drafting assumptions in each of the Precedent agreements as an alternate method of determining the most appropriate Precedent for use in a given situation. The Flowchart and accompanying table consider the business to business (B2B) Precedent options only. Flowchart Key drafting assumptions in Precedent agreements for the supply of goods—at a glance This table provides an at a glance overview of the key underlying drafting assumptions in each of the Precedent agreements for the supply of goods as an alternate method of determining the most appropriate Precedent for use in a given situation. Precedent Pro-party drafting bias Format Basis of supply Contains data processing provisions Compliance provisions Contains exclusivity and minimum purchase provisions Contains forecast provisions Supply of goods agreement—pro-customer Pro-customer Agreement Ongoing supply (can be...
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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...
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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Mail order terms and conditions for the supply of goods—business-to-consumer Please read the following important terms and conditions before you buy anything from our catalogue and check that they contain everything you want and nothing that you are not willing to agree to. Summary of some of your key rights: The Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 say that up to 14 days after receiving your goods, in most cases, you can change your mind and get a full refund. The Consumer Rights Act 2015 says goods must be as described, fit for purpose and of satisfactory quality. During the expected lifespan of your product you’re entitled to the following: • up to 30 days: if your goods are faulty, you can get a refund; • up to six months: if it can’t be repaired or replaced, then you’re entitled to a full refund in most cases; • up to six years: if the goods do not last a reasonable length of time, you may be entitled...
Off-premises (doorstep) terms and conditions for the supply of goods—business-to-consumer Please read the following important terms and conditions before you buy anything from us and check that they contain everything you want and nothing that you are not willing to agree to. Summary of some of your key rights: The Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 say that up to 14 days after receiving your goods, in most cases, you can change your mind and get a full refund. The Consumer Rights Act 2015 says goods must be as described, fit for purpose and of satisfactory quality. During the expected lifespan of your product you’re entitled to the following: • up to 30 days: if your goods are faulty, you can get a refund; • up to six months: if it can’t be repaired or replaced, then you’re entitled to a full refund in most cases; • up to six years: if the goods do not last a reasonable length of time, you may be entitled to...
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Is there any legal requirement to offer separate privacy notices, terms and conditions, terms of access (and similar documents) to users of a website? Which other documents might be needed? Legal requirements for documentation There is no law that prescribes that each or any of these documents must be made available per se. Generally speaking, they are a way of imposing contractual rights and obligations or addressing legal requirements to provide information. The documents that are made available, and their contents, will vary greatly depending on the situation. It will make a difference whether, for example: • the website (assuming there is one) is merely ‘informational’ or has more complex features and functionality such as the ability for users to interact, generate content or sell their own goods or services • the website owner supplies goods or services itself • any such goods or services are being provided in exchange for payment or funded by advertising • personal data is being processed and whether cookies are...
What legal considerations should be taken into account by a UK-based importer of generic goods? The underlying contract Initial considerations will need to be made around the type of contract under which the goods are being imported. Is it a generic contract for the sale and supply of goods, or are the goods being imported under an agency or distribution contract. See our subtopics: Sale and supply of goods, Agency and Distribution. International contracts and trading Our subtopics: International contracts and Carriage of goods provide valuable information and precedent clauses for international trading; in particular, see: • Incoterms® 2010—introduction •
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This week's edition of Commercial weekly highlights includes: commentary on the Court of Justice decision in Verbraucherzentrale Hamburg v Bonprix which considered the meaning of 'promotional offer' under the EU E-Commerce Directive, news that the Marking of Retail Goods Regulations 2025, SI 2025/Draft, are due to come into effect on 1 July 2025, and news that the Competition and Markets Authority has secured formal undertakings from Amazon to strengthen its systems against fake reviews and catalogue abuse on its UK online store.
This week's edition of Commercial weekly highlights includes: commentary on the US imposition of unprecedented tariffs on imports and the resulting impact on commercial contracts and supply chains, analysis on a UK class action filed against Google for more than £15bn over allegations that it abused its dominant position in the search-advertising market, and news that the Committee of Advertising Practice has clarified the current regulatory position on artificial intelligence disclosure in UK advertising.
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