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It's superVAT!

11 March 2008 / Neil Warren
Issue: 4149 / Categories: Comment & Analysis , VAT
NEIL WARREN reviews the key issues and approach to adopt in determining whether a supply relates to goods, services or a combination of both


  • The difference between goods and services
  • Bespoke software is a supply of services but mass produced software is a supply of goods
  • Check the agreements with regard to hire purchase and leasing arrangements
  • Mixed supplies are not always as straightforward to categorise as they seem

Is it an animal? Is it a bird? Is it a good? Is it a service? No it's superVAT!

When I receive calls from accountants complaining about the complexity of the VAT system it is often in relation to what I call a 'global economy' query.

A global economy query raises issues such as the VAT liability of electronically supplied services to overseas customers.

The more mature practitioner will sometimes conclude our conversation by using the famous line of the late England cricketer Fred Trueman:...

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