Accountants' services
Definition (re managed service companies)
Commentary –
Kirk on Employment Status 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
Reverse charge
Legislation/Regulatory –
VATA94 s. 8
Services connected with land
Where recipient belonged
Case Law –
WH Payne & Co. [1996] BVC 2,551