V1.306 Brexit—place of supply of services
The place of supply of services is covered generally in V3.181. HMRC previously announced that, in the event of a no-deal Brexit, the place of supply rules would remain the same. In the event, a revised Withdrawal Agreement was agreed with the EU1, followed by a last-minute Trade and Cooperation Agreement2
There has been no radical overhaul of the pre-existing place of supply rules for services, although there are a number of consequential changes to the rules which took effect from IP completion day. T(CT)A 20183 makes a number of amendments to VATA 1994, Sch 4A (which deals with the special rules for the place of supply of services) which are described in this paragraph.
For an overview of the VAT implications of Brexit more broadly, see V1.301.
Brexit—use and enjoyment provisions
A number of types of supply are subject to use and enjoyment provisions. These include:
• the hire of means of transport4, see V3.194
• the hiring of goods5, see V3.193
• radio and television broadcasting services6, see V3.193
• B2B electronically supplied services7, see V3.193
• B2B repair services under contracts of insurance8, see V3.192
• B2B telecommunication services9, see
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