RCB/22/12—The place of supply of services connected to land

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/22/12—The place of supply of services connected to land

Part V16 Forms and other HMRC material | Commentary

RCB/22/12—The place of supply of services connected to land

Revenue & Customs Brief, Issue 22. 2 August 2012

This Brief provides a statement of HM Revenue & Customs' (HMRC's) policy on the place of supply of services connected to land following discussions at EU level. It also details changes to HMRC's published policy in respect of the treatment of exhibition stands, storage and warehousing, and access to airport lounges.

The Brief is concerned only with determining the place of supply of these services. It does not affect HMRC's guidance or policy on the rate of tax that applies to any such supplies.

Readership

This Brief is aimed at businesses that make or receive supplies of services connected to land and property. In particular it will affect businesses that:

— supply or buy in stands at exhibitions
— store goods for overseas customers
— provide access to airport lounges

Background

The place of supply of services rules are an important concept in VAT as they are used to determine the country in which VAT is due so as to avoid either taxing the same supply twice or not taxing it at all. If a supply of services takes place in the UK then UK VAT will be due, but if the supply takes place in another EU member state then it will be subject to VAT in that member state.

In most cases where services are supplied by a business in the UK to a business customer in another member state then no UK VAT is charged

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

EXISTING USER? SIGN IN

Access the definitive source of indirect tax intelligence with TolleyLibrary.

View full volume

Business Briefs

RCB/26/12 VAT—withdrawal of the reduced rate of VAT for energy saving materials installed in buildings used for a relevant charitable purpose – infringement proceedings by the European Commission

RCB/33/12 Enquiries from the European Commission into the UK's VAT exemption of insurance mis-selling reviews and helpline services

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

RCB/35/12 New voluntary scheme for motor and boat dealers

RCB/37/12 VAT—supplies made under finance leases – EON Aset Menidjmunt – no immediate changes to whether goods or services – no impact on input tax blocked on finance leases of cars

RCB/38/12 VAT—publication of an information gathering consultation on the withdrawal of the exemption for business supplies of research services between eligible bodies

RCB/22/12—The place of supply of services connected to land

Part V16 Forms and other HMRC material

RCB/22/12—The place of supply of services connected to land

RCB/22/12—The place of supply of services connected to land

Readership

Background

Business Briefs

RCB/26/12 VAT—withdrawal of the reduced rate of VAT for energy saving materials installed in buildings used for a relevant charitable purpose – infringement proceedings by the European Commission

RCB/27/12 VAT—addressing borderline anomalies – guidance

RCB/30/12 HMRC's position following the decision of the Tax Tribunal in the case of Robinson Family Limited

RCB/31/12 Removal of the VAT registration threshold for businesses which are not established in the UK

RCB/33/12 Enquiries from the European Commission into the UK's VAT exemption of insurance mis-selling reviews and helpline services

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

RCB/35/12 New voluntary scheme for motor and boat dealers

RCB/37/12 VAT—supplies made under finance leases – EON Aset Menidjmunt – no immediate changes to whether goods or services – no impact on input tax blocked on finance leases of cars

RCB/38/12 VAT—publication of an information gathering consultation on the withdrawal of the exemption for business supplies of research services between eligible bodies

RCB/40/12 VAT—connection charges for water

RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

RCB/7/13 VAT—introduction of a levy on “single-use” carrier bags in Norther Ireland

RCB/9/13 VAT—corporate pensions – FSA's Retail Distribution Review – treatment of “consultancy charges” for services supplied to employers

RCB/10/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – consultation update

RCB/11/13 VAT—modified treatment for certain portfolio management fees following a European Court ruling

RCB/13/13 VAT—loss adjusting services supplied in connection with marine and aviation insurance claims – incorrect application of the zero-rate

RCB/16/13 VAT—clarification of HMRC's policy on laboratory pathology services provided by state-regulated institutions

RCB/17/13 VAT—Tribunal decision in Paymex Limited v HMRC

RCB/18/13 VAT—tax avoidance using offshore entities – European Court's judgment in Paul Newey (trading as Ocean Finance)

RCB/21/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – announcement on transitional arrangements

RCB/22/12—The place of supply of services connected to land

Part V16 Forms and other HMRC material

RCB/22/12—The place of supply of services connected to land

RCB/22/12—The place of supply of services connected to land

Readership

Background

Related documents: