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VAT: Outsourcing and expense reimbursement

Eloise Walker sets out a case study on the key VAT issues

The VAT clause. In the normal commercial context it can be difficult to get excited about it. So much so that it can be relegated to the status of boilerplate ‘insert standard wording here’ status. It’ll often look something like this:

‘All amounts expressed in this agreement to be payable by any party to any other party which (wholly or partly) constitute the consideration for a supply for VAT purposes shall be deemed to be exclusive of any VAT which is chargeable on such supply and accordingly if VAT becomes chargeable on any such supply the recipient shall pay to the other party (in addition to and at...

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