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Transactions amounting to a supply

UK legislation is particularly unhelpful in defining 'supply', stating merely that it 'includes all forms of supply, but not anything done otherwise than for a consideration'¹. Archived Directive 2006/112/EC² (ie the Directive as it stood at IP completion day³) is of more assistance:

1. Ìý

   •ÌýÌýÌýÌý 'supply of goods' means 'the transfer of the right to dispose of tangible property as owner'⁴, and

2. Ìý

   •ÌýÌýÌýÌý 'supply of services' means 'any transaction that does not constitute a supply of goods'⁵.

A distinction can be made between the UK and EU 'definitions' of the term supply. Archived Directive 2006/112/EC, art 2(1)(a) and (c) refers to a 'supply … for consideration' being subject to VAT, which gives rise to the possibility, apparently non-existent in UK law except in specified cases⁶, of a supply being made for no consideration. This distinction was highlighted in W Resources⁷,