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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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Website terms and conditions for supply of services to consumers—checklist This Checklist sets out the essential points that should be considered when drafting or updating online terms and conditions for the supply of services to consumers. It should be used where a lawyer wants to make sure that such terms and conditions comply with consumer protection legislation (and any guidance issued under it). This Checklist should be used in addition to the following: • Key consumer information requirements—checklist • Information requirements under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013—checklist • Consumer cancellation rights under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013—Services—Flowchart • General information to be disclosed by e-commerce websites—checklist • Drafting consumer contracts—checklist For a discussion on the key legal issues to consider when designing and developing a business-to-consumer (B2C) e-commerce website for trading with consumers, see Practice Note: Business to consumer e-commerce—legal issues. Introduction Businesses that transact with consumers are subject to more onerous legislative requirements and, consequently, need to pay close...
Compliance with the Equality Act 2010 by service providers—checklist This Checklist consists of practical steps which service providers can take in relation to their provision of goods, services and facilities in a way that is compliant with their obligation not to discriminate between customers under the Equality Act 2010 (EqA 2010). See Practice Note: Equality Act 2010—discrimination in the provision of goods, services and facilities. General principles • Treat everyone accessing your goods, facilities or services equally (and no less favourably than any other person accessing the same)—regardless of age, gender, race, sexual orientation, disability, gender reassignment, pregnancy or maternity, religion or belief. This does not mean you have to treat everyone in the same way; in some circumstances, you may need to provide services in a different way to meet the needs of people, for example, when making reasonable adjustments for those with a disability, carrying out lawful positive action initiatives under the EqA 2010, or for the provision of single sex services. • Look at your...
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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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This Precedent is a contract review clause which gives the contracting parties the opportunity to review both parties’ performance of the contract and to discuss the implementation of any necessary changes. It is drafted to be favourable to the customer. It is suitable for use in a business to business agreement only, and is typically found in a supply of services or outsourcing agreement. Why contract review clauses are used It is a commercial reality that parties doing business together will often not simply enter into self-contained discrete contracts with each other but engage in a business relationship that evolves and can change over time. Particularly in long-term contracts the surrounding circumstances in which a contract is performed can change (for example, in relation to the economic climate, technology developments, market demand, supply chain issues etc). It is therefore good business practice to periodically review the performance of a contract. Doing so can pre-empt any performance issues that may lead to potential contract breaches and disputes between the parties and...
Fee sharing agreement—law firms This Agreement is made on [insert date] Parties 1 [insert name of company] [of OR a company incorporated in [England and Wales] under number [insert registered number] whose registered office is at] [insert address] (Supplier); and 2 [insert name of introducer] [of OR a company incorporated in [England and Wales] under number [insert registered number] whose registered office is at] [insert address] (Introducer) (each of the Supplier and the introducer being a party and together the Supplier and the Introducer are the parties). The parties agree 1 Definitions 1.1 In this Agreement, unless the context requires otherwise: Affiliate • means any entity that directly or indirectly Controls, is Controlled by, or is under common Control with, another entity; Bribery Laws • means the Bribery Act 2010 [and associated guidance published by the Secretary of State for Justice under the Bribery Act 2010] [and all other applicable UK legislation, statutory instruments and regulations in relation to bribery or...
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Welcome to this week’s edition of the TMT weekly highlights: a hand-picked summary of news analysis, updates and new content from across the technology, media and telecoms sectors. These highlights focus on key topics including new technologies, software, cloud computing, internet, outsourcing, music, film & television, publishing, defamation and telecoms.
This week's edition of Commercial weekly highlights includes: analysis of the Digital Markets, Competition and Consumers Act 2024’s consumer regime and how it will apply to businesses making false or misleading environmental claims, the Commercial Court’s decision in Cohen v RiverRock European Capital Partners LLP which rejected the defendants' arguments that the repayment terms contained in the Memorandum of Understanding were not legally binding, and news that the Cabinet Office has updated its Procurement Policy Note 009 on tackling modern slavery in government supply chains.
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