| Commentary

65.1 VAT

| Commentary

65: TAXATION

(For related clauses see Form 65.1 [2179] onwards. For simple forms of wording stating that payments are exclusive of VAT see Form 54.14 [2001] onwards.)

65.1 VAT

In general, VAT is charged on all supplies of goods and services (including anything treated as being goods or services) made in the United Kingdom by a taxable person in the course or furtherance of the supplier’s business, unless the supplies are exempt1.

The purpose of a clause concerning VAT is to specify clearly whether any payments to be made under an agreement are inclusive or exclusive

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