Part I The charge to tax
Supply of goods or services in the United Kingdom
4 Scope of VAT on taxable supplies.
1
VAT shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him.
2
A taxable supply is a supply of goods or services made in the United Kingdom other than an exempt supply.