Jurisdiction(s):
United Kingdom

Key definition

VAT definition

What does VAT mean? VAT is a consumption tax on most supplies of goods and services made by taxable businesses to businesses or consumers. In practice, it underpins pricing (plus VAT), invoicing, cross‑border trade and many property transactions. The charge and key concepts are set out in the UK Value Added Tax Act 1994 and, in Ireland, the Value‑Added Tax Consolidation Act 2010 (implementing the EU VAT Directive). In Northern Ireland, EU VAT rules continue to apply to goods under the Windsor Framework; services follow UK rules. Core features include: output tax charged at standard, reduced or zero rates; exempt supplies (for example, certain...

Foreign illegality and place of performance: the Ralli Bros principle in English law, distinguished from Foster v Driscoll, with applications to sanctions, banking payments and non-contractual claims

Published by a LexisNexis Dispute Resolution expert

Practice notes

As seen in Practice Note: Illegality in civil claims, whilst there is no standalone civil cause of action of ‘illegality’, issues of illegality may surface within a civil dispute, typically as a defence to a claim. When evaluating ‘illegality defences’ the English courts look beyond what is unlawful under English law; they will also decline to enforce a contractual duty if performance would oblige the obligor to commit a criminal offence in the country where performance is due.

What is the Ralli Bros principle?

The ‘Ralli Bros principle’ derives from Ralli Brothers v Compania Naviera Sota y Aznar and states that a contractual obligation will not be enforced where its performance would require the obligor to commit a criminal offence in the place of performance. In Ralli Bros, the question concerned freight owed by English charterers to Spanish shipowners for carrying jute from Calcutta to Spain on a Spanish vessel, in circumstances where a subsequent decree had taken effect in Spain...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Web page updated on 21/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...