From 1 January 2010 to 19 December 2012

Commentary – Indirect Tax Reporter ¶13-544

Place of supply of services

Commentary – Indirect Tax Reporter ¶13-544

Relief from 20 December 2012

Relevant business person wholly outside EU

Commentary – Indirect Tax Reporter ¶13-544

Wholly outside EU

Commentary – Indirect Tax Reporter ¶13-468 ; Indirect Tax Reporter ¶13-544