There are some general exceptions, and these include:

services connected with land are treated as supplied where the land is located for both B2B and B2C supplies;

short term hire of means of transport for B2B and B2C supplies is supplied where the vehicle is put at the disposal of the customer, subject to the use and enjoyment override;

long term hire of means of transport for B2C supplies is normally supplied where the customer belongs (the general rule applies for B2B supplies);

admission to an event for B2B supplies is supplied where the event takes place;

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.