Commentary

V6.107 Customers and clients of businesses

Part V6 Business by business

V6.107 Customers and clients of businesses

V6.107 Customers and clients of businesses

Tax can represent a barrier to business, particularly in relation to trade involving partly exempt businesses. This has already been noted in relation to outsourcing, but it is by no means true that it is only outsourcing businesses that need to consider how VAT impacts on their customers. Other businesses such as those involving the leasing of equipment, are faced with similar problems. Understanding how the customer or client will be taxed will often be a key tax issue. Thus, while the section on leasing is aimed at lessors of equipment, it contains a

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