The following Tax guidance note Produced in partnership with Michael Ridsdale of Wedlake Bell LLP provides comprehensive and up to date legal information covering:
In order to determine whether a supply is subject to UK VAT or VAT in another jurisdiction it is necessary to consider the place of supply rules. As explained in Practice Note: When does VAT apply? UK VAT is only chargeable on a supply made in the UK.
In some situations it may seem obvious that a supply is made in the UK and therefore subject to UK VAT, but where goods and services are:
bought from, or exported to, overseas jurisdictions, or
of a particular nature
the answer is not so obvious and a detailed consideration of the place of supply rules is required in order to establish where the place of supply is for VAT purposes.
There are different rules to determine:
the place of supply of services, and
the place of supply of goods
Generally speaking, the rules have been implemented to ensure that there is no double taxation for the provision of cross-border supplies.
To determine where a supply of services takes place for VAT purposes it is necessary to have regard to:
the general rule
exceptions to the general rule, and
whether the recipient of a supply is a relevant business person or not
each of which is
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