Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Supply of goods definition

What does Supply of goods mean? In practice, a supply of goods is the transfer of tangible goods so the recipient can use or dispose of them as owner, usually for consideration. In VAT law the term is defined: in the UK by the Value Added Tax Act 1994 (including section 5 and Schedule 4); in Ireland by the VAT Consolidation Act 2010; and, for supplies of goods in Northern Ireland, EU VAT rules on goods continue to apply under the Windsor Framework. Key features include transfer of the whole property in goods; certain transfers of possession under agreements providing for a later transfer of ownership (for...

UK VAT on tripartite arrangements: supplier liability and input tax recovery where third parties pay: direction of supply, subsidies, loyalty schemes, professional fees and key case law

Published by a LexisNexis Tax expert

Practice notes

In the UK, VAT is generally imposed on the Supply of goods or services made (or treated as made) in the UK, usually at 20% of the value of the supply. Although the person supplying the Goods or services must account to HMRC for the VAT, the economic cost is commonly passed on to the recipient of that supply. A VAT-registered recipient of a supply can therefore typically claim (or recover) the amount of VAT it has paid provided, broadly, that the supply is directly linked to its VATable business, ie the VAT is a cost incurred by the recipient in providing (or attributable to the making of) its own VATable supplies of goods or services. Ordinarily, a supply of goods or services involves two parties—the supplier and the customer. However, it is also a familiar feature of commercial transactions for one party to pay an amount to a supplier in connection with a supply that is provided to a third party, or for parties to seek a third party to provide an essential service to enable fulfilment of a transaction involving another party...

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Caroline Brown , CTA

Bird & Bird

I joined Bird & Bird as a trainee and qualified in 2005. I am a member of the Chartered Institute of Taxation and a contributor to VAT chapters of various publications, including the Franchise Law Review, Practical Law Digital Business Global Guide (UK), and Internet Law and Regulation, 5th Edition (Graham Smith).As an associate in Bird & Bird's international VAT Group, I have particular strength on advising on complex, international VAT and implementation issues for our sector clients notably in the technology, e-commerce, energy, aviation and retail sectors, in an extremely wide range of transactions and projects, as well as providing transactional and advisory support for corporate M&A transactions. I have in-depth experience of advising on complex VAT issues and identifying related customs-related issues in connection with cross border distribution supply chains involving digitised services, high value assets, high volume goods,...

Web page updated on 22/05/2026

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