Commentary

BB/22E/05 VAT—place of supply of general legal services for individuals with no right to remain in the UK

Part V16 Forms and other HMRC material

BB/22E/05 VAT—place of supply of general legal services for individuals with no right to remain in the UK

BB/22E/05 VAT—place of supply of general legal services for individuals with no right to remain in the UK

Business Brief, Issue 22. 1 December 2005

This Business Brief article announces the publication of VAT Information Sheet 07/05 “Place of supply of general legal services – clarification of policy, in particular in relation to individuals who do not have a right or permission to remain in the UK” (V16.905, Division V16.5).

The Information Sheet simply clarifies the VAT position of the place of supply of legal services to individuals such as asylum seekers and does not represent a change in policy.

Main narrative treatment—V6.359.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial