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25 Nov 2014: The University sometimes pays for supplies on behalf of other people where it is not contractually obliged to do so. However, the University will ask for these costs to be reimbursed by the third party.

25 Nov 2014: A recharge occurs when the initial supply of goods/services was between the supplier and the University. The University then recovers all or part of the costs from a third party. This recovery is a new supply by the University to the third party.

25 Nov 2014: 32 Property 32.1 The University's real property is governed by Statutes and Ordinances including the Sites and Buildings Regulations. 32.2 Departments may not acquire or dispose of real property without taking the advice of the Directors of Finance

25 Nov 2014: 25 New Income Generation or Trading Activity 25.1 Apart from core teaching, research and the organisation of conferences, when a new income-generating or trading activity is set up (whether in the UK or abroad), the Head of Department must consult

25 Nov 2014: The University endeavours to conduct University Business in accordance with the Nolan Principles2 The Council is the principal executive body and policy making body of the University.

25 Nov 2014: Search site. Finance Division. Appendices. Search. Some items on this website are restricted. University members are encouraged to log in using Raven to make the best use of the site:. 2024 University of Cambridge.

25 Nov 2014: The underlying principle is that food (not catering) is zero-rated, but some foods, including ice cream, confectionary, non-alcoholic drinks and crisps are liable to VAT at 20%.

25 Nov 2014: Following the end of the Brexit Transition Period sales to customers in the EC are treated in a similar manner to those to customers in the rest of the world. Please see the Import Export Hub for current information.

25 Nov 2014: For something to be potentially liable for VAT it has to be a supply of goods or services. The word supply is defined as providing something (goods or services) in return for payment. If there is a supply of goods or services it would normally be

25 Nov 2014: Be very careful when dealing with income that is described by any of the following headings; some of the terms are commonly interchanged and can mean different things to different people.