Tax lawyers are often asked to check over a commercial contract (ie a contract for the supply of services or goods, not a contract for the sale and purchase of a business or real estate) from a VAT perspective.
Although the contract that you are sent will usually already contain a VAT clause, it is not sufficient to look only at that clause. As further explained in Practice Note: How to review a commercial contract for VAT purposes, you should review the whole contract so you can establish:
what is being supplied, ie the nature of the goods or services at the heart of the contract because this can affect whether VAT is chargeable and at what rate
who is making the supply, looking not only at the parties to the contract but also whether another person or persons may be required or permitted to make or receive a supply under the contract and the capacity in which they are acting (ie whether as principal or as an agent or intermediary) (for which see respectively Practice Notes:
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