[5A Supplies of goods facilitated by online marketplaces: deemed supply]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[5A  Supplies of goods facilitated by online marketplaces: deemed supply]

[(1)     This section applies where—

(a)     a person (“P”) makes a taxable supply of goods in the course or furtherance of a business to another person (“R”),

(b)     that supply is facilitated by an online marketplace, and

[(c)     one of the following applies—

(i)     the imported consignment condition is met, or

(ii)     the supply of goods to R does not involve those goods being imported, but P is established outside the United Kingdom].

[(1A)     But this section does not apply in a case where P is established outside the United Kingdom and the

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part as a tax-free lump sum. HMRC calls this a ‘pension commencement lump sum’ (PCLS). Taking a lump sum is usually at the option of the member who will

LEXISNEXIS

Mistake in contract law

Mistake in contract lawThis Practice Note considers the legal concept of mistake in contract law. It examines common mistake, mutual mistake, unilateral mistake, mistake as to identity and mistake as to the document signed (non est factum). It also considers the impact of each of these types of

LEXISNEXIS

Scotland: the Accountant in Bankruptcy

Scotland: the Accountant in BankruptcyThe office of the Accountant in Bankruptcy (AiB) was created by section 156 of the Bankruptcy (Scotland) Act 1856 . Previously, the functions of the AiB were limited but since 1993, with the enactment of the Bankruptcy (Scotland) Act 1993 (B(S)A 1993), the role

LEXISNEXIS

Common assault and battery

Common assault and batteryThe offences of common assault and batteryTechnically, the offences of assault and battery are separate summary offences. An assault is committed when the defendant intentionally or recklessly causes another to apprehend immediate and unlawful violence and battery is