Value added tax (VAT)

Resource type: Glossary item

Status: Maintained

Jurisdictions: England, Wales

A tax on supplies of goods and services made by a taxable person (www.practicallaw.com/A37062) in the course or furtherance of a business. It is administered by HM Revenue & Customs (HMRC) (www.practicallaw.com/6-200-6399).

For further information, see Practice note, Value added tax (www.practicallaw.com/2-107-3725).

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  • Resource ID: 5-107-7468
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  • VATVAT (http://employment.practicallaw.com/9-376-3548)
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