Architects and surveyors, etc.

Commentary – VAT Reporter ¶33-925

Commission

Case Law – Customs and Excise Commissioners v Euphony Communications Ltd. [2004] BVC 473 ; Euphony Communications Ltd. [2003] BVC 2,445

Land consultancy, single or multiple supply

Commentary – VAT Reporter ¶15-670
HMRC Guidance – Notice 709/5

Permanent establishment

Commentary – Schwarz on Tax Treaties ¶15-500

Place of supply

Generally

Case Law – Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket (Case C-291/07). [2010] BVC 819 ; Revenue and Customs Commissioners v Zurich Insurance Co. [2006] BVC 458 ; Revenue and Customs Commissioners v Zurich Insurance Co. [2007] BVC 283 ; Zurich Insurance Co. [2006] BVC 2,003

Place of supply of services

Generally

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

Non-taxable persons outside the Community

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

Reverse charge

Legislation/Regulatory – VATA94 s. 8

Place of supply to non-business customers outside EU

Commentary – VAT Reporter ¶13-483
HMRC Guidance – Notice 741a

Termination of arrangement, consideration for supply

Case Law – FMS Management Services. [1993] BVC 979