Commentary

RCB/58/09 Relocation of telecoms and internet service providers and broadcasters

Part V16 Forms and other HMRC material

RCB/58/09 Relocation of telecoms and internet service providers and broadcasters

RCB/58/09 Relocation of telecoms and internet service providers and broadcasters

Revenue & Customs Brief, Issue 58. 2 October 2009

HMRC explain their concerns where telecommunications businesses, internet providers and broadcasters move their place of supply from the UK to another member state to obtain a more favourable VAT rate. All such arrangements will be carefully examined to determine if a fixed establishment still exists in the UK.

This Revenue & Customs Brief is of interest to all businesses within the telecommunications, Internet service provision and broadcasting sectors who claim to have moved or may consider moving the place of supply of their

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