International supplies and VAT – Part 2

International supplies and VAT - Part 2 This is the second article in the series (hence the part 2!) and follows on from the first article on International supplies and VAT. This time we move on to the services aspect of International supplies. Services is a much more complex issue than goods, although both can be confusing when you first start … [Read more...]

Where’s the place of supply of land related services? Part 2

This article continues on from my recent post Where’s the place of supply of land related services? Part 1. In this article I’m going to look at the three areas affected by HMRC’s change of policy: Exhibition Stands Storage of goods Airport lounges Exhibition Stands Where the supply is simply that of the space for an exhibition stand … [Read more...]

Where’s the place of supply of services related to land? – Part 1

Where’s the place of supply for services related to land? HMRC has published Revenue & Customs Brief 22/12 setting out guidance on how to determine the correct place of supply for services connected with land. The new guidance signifies a change of policy by HMRC after discussions with the European Commission. The change has been brought about … [Read more...]

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