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T1: Person liable (general)

SUPPLY VAT 

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SUPPLY VAT 

Person making the supply liable

 

"(2) VAT on any supply of goods or services is a liability of the person making the supply and (subject to provisions about accounting and payment) becomes due at the time of supply." (VATA 1994, s.1)

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Person making the supply liable

Liability arises at the time of supply 

 

"(2) VAT on any supply of goods or services is a liability of the person making the supply and (subject to provisions about accounting and payment) becomes due at the time of supply." (VATA 1994, s.1)

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Liability arises at the time of supply 

IMPORT VAT 

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IMPORT VAT 

Person liable for any import duty also liable for import VAT 

 

"(4) VAT on the importation of goods into the United Kingdom shall be charged and payable as if it were import duty." (VATA 1994, s.1)

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Person liable for any import duty also liable for import VAT 

 © 2025 by Michael Firth KC, Gray's Inn Tax Chambers

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