Definition (re managed service companies)

Commentary – 9.2.7

Money laundering

– see Money laundering

Place of supply

Generally

Legislation/Regulatory – VATA94 Sch. 4A, para. 16(2)(d)

Identification

Case Law – Strollmoor Ltd. [1996] BVC 2,041

Non-taxable persons outside the Community

Legislation/Regulatory – Dir. 2006/112 art. 59(c)

Reverse charge

Legislation/Regulatory – VATA94 s. 8

Services connected with land

Case Law – Aspen Advisory Services Ltd. [1996] BVC 2,456

Where recipient belonged

Case Law – WH Payne & Co. [1996] BVC 2,551