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 person This 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 services The first element has three parts. A transaction must: • be

Since 30 June 2016 all UK companies and LLPs need to file a confirmation statement instead of an annual return. Only if the entity's made up date was on or before 29 June 2016 would it have been required to file an annual return. For information on the confirmation statement see Practice Note: A company's confirmation statement. The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts and reports by a company. A company is required to disclose in the notes to its annual accounts details about its related undertakings (eg subsidiary undertakings, parent company, ultimate holding company, other companies in which the company has a

The difference between a judgment and a sealed order has mainly been considered in case law in the context of appeals. In Stewart v Engel at 524, Sir Christopher Slade observed that: ‘…the time for appeal from a decision of the High Court begins to run from 'the date on which the judgment or order of the court below was sealed or otherwise perfected' (Note however that this case was disapproved in Re L-B, see below). Family cases where the ‘perfection’ of an order in the family courts has been

In the magistrates’ court, proceedings to make civil and quasi-criminal orders are commenced by the making of a complaint—this mechanism is to be used in matters for which the purpose is not punishment. A complaint is therefore the foundation of most orders that originate in the magistrates’ court. Following the initial making of a complaint, magistrates’ have available to them a wealth of powers when determining whether to make the order, including the power to summons witnesses. Laying a complaint in the magistrates’ court While there is no formal statutory requirement that a complaint be made in writing, it is advisable to do so. Aside from this simplifying the process for all parties, many courts now require written complaints before a summons will be issued. This ought to contain sufficient information for a legal advisor to decide whether to issue a summons: • name and address of the defendant and complainant • date the complaint arose • order

A periodic tenancy (where the tenancy has no fixed term and continues from period to period unless notice to terminate is given) is also known as a lease for an indefinite term (see Schedule 17A, paras 1 and 4 of the Finance Act 2003 (FA 2003); see also HMRC guidance at SDLTM14045). In order to ascertain if any Stamp Duty Land Tax (SDLT) is due in respect of such a lease, a lease for an indefinite term is treated initially as a lease for a fixed term of one year (FA 2003, Sch 17A, para 4(1)(a)). If it continues after the expiry of that first year, it is treated as if it were a lease for two years (FA 2003, Sch 17A, para 4(1)(b)) and if it continues after the expiry of the second year, it is

Where an application for registration on the basis of adverse possession is submitted, under section 97 and Schedule 6 Paragraph 2 of the Land Registration Act 2002 (LRA 2002), the Land Registry will give notice of the application to a number of parties (including the registered proprietor). If the Land Registry do not receive a counter notice from any of the parties,

Charging for respite care For information on how a local authority charges for residential care, see Practice Note: Means testing for local authority assistance with care funding, in particular the section entitled ‘Charging principles’. In summary, the local authority is not permitted to charge for: • aftercare provided under section 117 of the Mental Health Act 1983 (MeHA 1983) • intermediate or re-ablement care services for the first six weeks (the Charging and Assessment of Resources Regulations 2014, SI 2014/2672, reg 3) It will therefore be necessary to establish whether the type of care the resident has been receiving is of the type set out in the Charging and Assessment of Resources Regulations 2014, SI 2014/2672, reg 3. The care and support statutory guidance from the Department of Health provides further information on this point at Chapter 8 para 8.14: '8.14 The local authority must not charge for certain types of care and support

Charging for respite care For information on how a local authority’s charges for residential care, see Practice Note: Means testing for local authority assistance with care funding, in particular the section entitled ‘Charging principles’. In summary, the local authority is not permitted to charge for: • aftercare provided under section 117 of the Mental Health Act 1983 (MeHA 1983) • intermediate or re-ablement care services for the first six weeks (the Charging and Assessment of Resources Regulation 2014, (SI 2014/2672) s reg 3) It will therefore be necessary to establish whether the type of care the resident has been receiving is of the type set out in SI 2014/2672 reg 3. The Care and support statutory guidance from the Department of Health provides further information on this point at Chapter 8 para 8.14: '8.14 The local authority must not charge for certain types of care and support which must be arranged

PI & Clinical Negligence analysis: This case involved a claim in clinical negligence by a patient of an NHS Trust. The claimant’s claim was struck out. While the judgment provides a useful reminder of the requirements of a clinical negligence statement of case and of the risk of strike out if a party does not adequately plead their claim, the case is notable for its decision as to Qualified One-Way Costs Shifting (QOCS). Although the claimant’s claim was struck out for breach of an Unless Order, the court determined that QOCS protection should be disapplied. The decision provides guidance as to the circumstances in which a claimant will lose QOCS protection following strike out of their claim, how CPR 44.15 should be interpreted and the difference between the procedural method of strike out and the grounds or reasons for strike out. Written by Richard Bantin, senior associate at Capsticks LLP.

This checklist summarises when a completed or anticipated transaction will fall within the UK merger control rules under the Enterprise Act 2002. Three conditions must be met for a 'relevant merger situation' to exist: • two or more enterprises (or businesses) must 'cease to be distinct', or arrangements must be in progress or contemplation which, if carried into effect, will cause them to cease to be distinct, and • one of the jurisdictional threshold tests must be met, and • the merger must not yet have taken place or, if completed, must be within the time limit for a reference For more detail on when a transaction will be classed as a 'relevant merger situation', see further A 'relevant merger situation' under UK merger rules. Are two or more enterprises (or businesses) 'ceasing to be distinct'? This involves three questions: • is an enterprise acquired? • does that enterprise cease to be distinct? • what level of control is acquired? Is an enterprise acquired? This could be: • a company • a stand-alone business

This Q&A raises the issue of how the length of a term, or period within a term, is calculated. It can be important to know this if, for example, a notice needs to be served which has to expire on the last day of a term or a landlord wants to know from which date a tenant becomes a trespasser as a result of remaining in occupation after a lease, which does not have some kind of statutory protection, has come to an end. Absent a contrary intention apparent from the terms of the lease taken as a whole, it commences just after midnight on its first day. The question is: when is that first day? A distinction is sometimes drawn between the use of the word ‘from’ rather than ‘on’ 1 November. Where a lease is expressed to be granted ‘from’ a particular day, then the presumption

If a conviction or caution has become spent, for most purposes the offender is treated as having never committed an offence unless it falls within the statutory exceptions. Under the Rehabilitation of Offenders Act 1974 (ROA 1974) convictions may become spent after a specified period of time. Pursuant to ROA 1974, s 8A, the protection afforded to spent cautions, including those given to