The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of what constitutes a supply of services. For supplies of goods please see the Supplies of goods guidance note for more information. It is also advisable to read this note in conjunction with the Consideration and Consideration ― specific situations guidance notes.
A supply of services is defined in VATA 1994 as:
“anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services.”
VATA 1994, s 5(2)(b)
Particular transactions are also identified as supplies of services rather than goods. These supplies are:
VATA 1994, Sch 4, paras 1(1), 5(4)
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