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SBP Law
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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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Pension issues on a TUPE transfer—checklist In this Checklist, references to 'transferring employees' are to employees of an undertaking or service provider whose employment is intended to transfer under the operation of the Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE). When does TUPE apply? The Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE), which have been in force since 6 April 2006, apply where there is a 'relevant transfer'. This covers: • business transfers—a transfer of an undertaking, business or part of an undertaking or business, situated immediately before the transfer in the United Kingdom to another person where there is a transfer of an economic entity which retains its identity • a service provision change—involving a change in the provider of a service, ie a client 'outsourcing' work to a contractor (first generation outsourcing), bringing that work back in-house ('insourcing') or re-assigning that work to another contractor (second generation outsourcing), where certain conditions are satisfied. The supply of goods for the client's...
Website terms and conditions for supply of goods 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 goods 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—Goods—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...
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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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This Precedent website acceptable use policy (also known as an AUP) governs how a user may gain access to and use a website. It is part of a suite of precedent terms which govern the use of a website, the supply of goods and services, privacy and the use of cookies. It should not be used for businesses in regulated industries (eg those regulated by the Central Bank of Ireland (CBI)). Nor is it suitable for entities included on the register of designated relevant online services pursuant to S139J of the Broadcasting Act 2009 (as amended) (Ireland) (BA 2009 (IRL)). This Precedent is drafted on the basis that the acceptable use policy will be supplemental to the website terms and conditions of use. Links to this policy should be included in the website terms and conditions of use and also wherever there is functionality on the website that allows the user to contribute material, such as comment threads, reviews or chatrooms. Online Safety Regime Ireland’s system of online safety regulation...
Equipment hire agreement—pro-supplier This Agreement is made on [date ] Parties 1 [insert name of supplier] [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 Customer] [of OR a company incorporated in [England and Wales] under number [insert registered number] whose registered office is at] [insert address] (Customer), (each of the Supplier and the Customer being a party and together the Supplier and the Customer are the parties). Background (A) The Supplier conducts the business of hiring [insert description of Equipment] to other businesses. (B) The Customer conducts the business of [insert description]. (C) The parties have agreed that the Customer shall hire the Equipment from the Supplier on the terms set out in this Agreement. The parties agree: 1 Definitions and interpretation 1.1 In this Agreement: Affiliate • means any entity that directly or indirectly Controls, is Controlled by, or is under common Control...
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Is the corporate offence of failure to prevent fraud under section 199 of the Economic Crime and Corporate Transparency Act 2023 a consideration in contracts for the supply of goods? Should customers consider including a prevention of fraud clause in their contracts for the supply of goods? The offence The Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) aims to augment the registration and operation of companies to combat economic crime. ECCTA 2023, s 199 creates the offence of failure to prevent fraud whereby a large organisation (as defined in ECCTA 2023, s 201) may be criminally liable where a person associated with it commits a fraud offence intending to benefit the organisation or its clients. The relevant fraud offences are listed in ECCTA 2023, Sch 13. It is a defence if the organisation can show that it had in place reasonable prevention procedures or that it was not reasonable for the organisation to have in place such procedures. For further reading, see Practice Note: Failure to prevent fraud—the...
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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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