– see also Professional services

Design and build contract

Commentary – Indirect Tax Reporter ¶33-925

Place of supply of services

Generally

Commentary – Indirect Tax Reporter ¶13-542
HMRC Guidance – Notice 741a

International services

Commentary – Indirect Tax Reporter ¶65-760
HMRC Guidance – Notice 741a

Standard-rating

Generally

Commentary – Indirect Tax Reporter ¶33-925

Renovation and alteration of dwellings

Commentary – Indirect Tax Reporter ¶33-960

Residential conversions

Commentary – Indirect Tax Reporter ¶33-952(5)
HMRC Guidance – VAT Information Sheet 03/02 ; VAT Information Sheet 04/01