Q&As

Is a licence of intellectual property by an Australian company to a UK private individual subject to UK VAT?

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Published on LexisPSL on 01/02/2018

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • Is a licence of intellectual property by an Australian company to a UK private individual subject to UK VAT?

In order to assess whether a cross-border supply is subject to UK value added tax (VAT), it is necessary to consider the place of supply rules, which are explained in detail in Practice Note: VAT place of supply rules—where is a supply made?

We assume that:

  1. the private individual is not a ‘relevant business person’, as explained in Practice Note: Who is a relevant business person?, and

  2. the Australian company ‘belongs’ in Australia for the purposes of this supply, as explained in Practice Note: How do I know where the recipient or supplier of services belongs?

The first question to

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