Examples of UK VAT in a sentence
Where the supply of any Contractor Deliverables comes within the scope of UK VAT, but the Contractor is not required by UK VAT law to be registered for UK VAT (and has not registered voluntarily), the Authority shall be responsible for assessing and paying over directly to HMRC any UK output VAT due in respect of the Contractor Deliverables.
If the Contractor is required by UK VAT law to be registered for UK VAT (or has registered voluntarily) in respect of its business activities at the time of any supply, the Contractor shall include separately in any claim for payment a sum equal to any VAT chargeable at the prevailing rate on the contract price claimed and the Authority shall pay it.
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Where UK VAT is applicable, the Supplier’s invoice should show all the necessary entries thereon to make it a valid tax invoice for VAT purposes; and in particular it must show the amount of VAT charged separately.
Items purchased from an on-line auction site unless from a UK VAT registered company.
UK to non-EU = Export, ZR for UK VAT, usual commercial evidence to retain.
The British Council reserves the right to dispute payment of the UK VAT charged by the Supplier until the issue has been resolved by a ruling in writing obtained from HM Revenue & Customs by the Supplier, and that ruling shown to the British Council.
However, the British Council may be of the opinion that the Services being supplied under this Agreement may not be subject to UK VAT, due to the place of supply not being the UK, and the charging of UK VAT would therefore be inappropriate.
However, it should be noted that supplies in relation to land in the UK are always chargeable to UK VAT (VATA, Schedule 4A, paragraph 1).
Where satisfactory evidence is not provided, goods and services will be subject to UK VAT at the standard rate and the deposit will not be refunded.