Commentary

V7.273 International services—introduction

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.273 International services—introduction

Part V7 Tax planning | Commentary

International services—other issues

V7.273 International services—introduction

In effect, if the place of supply of services is outside the UK, the services are outside the scope of UK VAT. Where the place of supply is deemed to be within the UK, the services are subject to normal UK VAT rules, ie the supply will be standard rated, zero-rated or exempt (or subject to the reduced rate of VAT) as if the services between two UK parties.

This section considers four main issues:

  1.  

    •     the territorial boundaries of the UK

  2.  

    •     the need for an unregistered business in the UK to take

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