– see also Copyrights; Creative artists

B2C services supplied where performed

Generally

Commentary – Indirect Tax Reporter ¶13-540
HMRC Guidance – Notice 741a

No distinction between acting for film and in theatre

Commentary – Indirect Tax Reporter ¶13-540
HMRC Guidance – Notice 741a

Business profits

Commentary – Schwarz on Tax Treaties ¶17-650

Creative works, profit averaging for

Commentary – Tax Reporter ¶268-300

Value added tax, place of supply

Commentary – Quick Overview ¶67560