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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.1 Supplies /Persons making and receiving supplies / V3.126 Identity of parties to a supply
Commentary

V3.126 Identity of parties to a supply


Part V3 Supplies, acquisitions and imports

V3.126 Identity of parties to a supply

The identities of the supplier and the recipient of the supply are relevant for a number of reasons, namely to determine:

  1. Ìý

    •ÌýÌýÌýÌý the person required to account for output tax1

  2. Ìý

    •ÌýÌýÌýÌý the person entitled to recover input tax2

  3. Ìý

    •ÌýÌýÌýÌý for supplies of services, the place of supply3

  4. Ìý

    •ÌýÌýÌýÌý the liability of the supply, where it is dependent on the status of the supplier or the recipient, eg under VATA 1994:

  5. Ìý
    1. Ìý

      –ÌýÌýÌýÌý Sch 8, Group 5, Item 1 (first grant by the person constructing)

    2. Ìý

      –

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