The law on the place of supply of services is complex.

The volume of cross-border supplies of services is significant and there is a special rule for certain services so that they are liable to the ‘reverse charge’ (also known as the ‘reverse service charge’ or the ‘tax-shift mechanism’ or ‘self‐accounting’; HMRC VAT – Reverse Charge Manual).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.