VAT news tagged as "Contracts"

United Kingdom

UK VAT liability in contract clauses

October 21st, 2014

The UK’s Court of Appeal has recently ruled that special clauses within commercial contracts on the inclusion of potential UK VAT amounts due will overrule the general rule of VAT exclusive terms. The case (CLP Holding Company 2014 EWCA Civ 1103) concerned a sale of property between two individuals. The seller had previously opted for …