Place of supply of services
Accountancy/book-keeping services
Identification
Services connected with land
Where recipient belonged
Actor
Advertising services
Exhibition services
Generally
Group of companies
Allowances in greenhouse gas emissions
Ancillary transport services
Anti-avoidance and international groups supplying services
Arbitration services
B2B supplies of services: customer's location from 2010
B2C services supplied where performed
Boat show: cross-border VAT claim
Entertainment by band to concert promoter (B2B)
Exhibitions
Generally
No distinction between acting for film and in theatre
Translation and interpretation services
Work on or valuation of goods
B2C supplies of services
Example of exceptions
Exceptions to basic rule, flowchart
Supplier's location
Basic rule
Business customer B2B – where customer belongs
Changes
Generally
Non-business customer B2C – where supplier belongs
Basic rule exceptions
Generally
Boat show services
Broadcasting services
Changes
Made after 16 March 1998
Checklist
Composite supply of services relating to waste disposal
Consultancy services
Generally
Cultural and similar events
Generally
Electronically-supplied services
Generally
Equipment leasing
Exhibition in London
Fixed establishment
Car leasing company
Gaming supplies
Generally
Flowcharts
Basic rule from January 2010
Exceptions to basic rule
Exceptions to basic rule for B2C services
Where business belongs
Gas and electricity
General provisions
Generally
Goodwill, transfer of UK insurance business
Hire of means of transport
Long-term hiring
Other than short-term hiring
Short-term hiring
Supplied post-31 December 2009
Supplied pre-1 January 2010
Hiring of goods other than means of transport
Intermediaries
Internet
Intra-Community passenger transport, goods sold in international waters
Land related services
Acquisition of timeshare usage rights
And others
Cases
Generally
Immovable property
Meaning of land
Official view
Official view of non-land related services
Lawyers' services supplied to non-EU recipient for non-business purpose
Leasing
Generally
Guernsey company
Letting on hire of cranes
Letting on hire of goods other than means of transport
Manufacture and installation of equipment
Non-business customer B2C
Basic rule – where supplier belongs
Generally
Open-ended investment companies
Passenger transport
Personalised registration number, sale by DVLA
Place of belonging
Generally
Place where customer belongs
Place where supplier belongs
Place where recipient belongs
Radio and television broadcasting services
Generally
Real estate consultancy
Relate to land
Relating to hired transport
Restaurant and catering services
Generally
On board ships, aircraft or trains: intra-EC
Restaurant on board ship
Reverse charge
Right to services
Satellite broadcasting
Services supplied where performed or use and enjoyment occurs
Services supplied where received
Financial investments
Insurance and insurance services
Insurance-related services
Monetary financial services
Reverse charge
Single supply
Slot gaming machines
Some other fixed establishment
Gambling machines and juke boxes
Generally
Meals on planes and ships
Takings from gaming machines on board ship
Sound engineering
Storage of goods
Supply of staff
Telecommunication services and radio or TV broadcasting
Telecommunications services
Generally
Phonecards
Timeshare exchange
Tour operators' margin scheme
European law
Generally
Transfer of fishing permits
Transfer of insurance contracts
Transport
Ancillary transport services
Generally
Passenger
Transport of goods
B2B basic rule
B2C basic rule
Generally
Intra-Community
Non-business customers
Post-1 January 2010 (supplies not made to a relevant business customer)
Transport services
Freight transport
Hire of car with driver v self-drive
Post-1 January 2010 (supplies not made to a relevant business customer)
Travel services
Modified place of supply
Place business established
Supply made from fixed establishment
UK repairs made under UK insurance contracts
Valuations/work on movable tangible property
Veterinary services
Where business belongs
Agency may create belonging in UK
Flowchart
Generally
Lease of aircraft
Official policy on UK branches and agencies
Place where customer contracts v where work done
Veterinary surgeon's services