Commentary

V7.272 Place of supply of services—planning points to consider

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.272 Place of supply of services—planning points to consider

Part V7 Tax planning | Commentary

V7.272 Place of supply of services—planning points to consider

The following planning points should be given consideration.

  1.  

    •     Be aware that the place of supply rules were subject to major changes on 1 January 2010, 2011 and 2013. The aim of the new rules is to take away domestic charges of VAT on most B2B sales, so it is important that a UK business does not incorrectly pay overseas VAT to an EU supplier.

  2.  

    •     Even if an EU business outside the UK is charged UK VAT on services it receives (eg land-related services), this is not necessarily a

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