Commentary

V3.126 Identity of parties to a supply

Part V3 Supplies, acquisitions and imports

V3.126 Identity of parties to a supply

Person making/receiving the supply

V3.126 Identity of parties to a supply

The identities of the supplier and the recipient of the supply are relevant for a number of reasons:

  1.  

    •     to determine the person required to account for output tax1

  2.  

    •     to determine the person entitled to recover input tax2

  3.  

    •     to determine, in the case of supplies of services, the place of supply3

  4.  

    •     to determine the liability of the supply, where it is dependent on the status of the supplier or the recipient, for example:

  5.  
    1.  

      –     VATA 1994, Sch 8, Group 5, Item 1 (first

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