Assignment, post-cessation receipts

Deduction of tax at source

Location of assets

Lump sums paid to personal representatives

Obligation to refrain from pursuing or exercising any right

Place of supply of services

Reverse charge

Relief for payments, two or more years

Tax point

Transfers and assignments

Place of supply

Reverse charge

Transfers/assignments/obligation to refrain: place of supply of services to non-business customers outside EU