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

Banking

Basic rule

Business customer B2B – where customer belongs

Changes

Generally

Non-business customer B2C – where supplier belongs

Basic rule exceptions

B2B supplies

B2C supplies

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

Admission

Generally

Definitions

Electronically-supplied services

Generally

Supply to non-taxable persons

Equipment leasing

Exhibition in London

Financial transactions

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

Gas, electricity, heat or cooling energy

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

Insurance transactions

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

B2C electronic supplies

Generally

Place where customer belongs

Place where supplier belongs

Place where recipient belongs

Prevention of double taxation or non-taxation

Professional services

Radio and television broadcasting services

Generally

Non-taxable persons outside the Community

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

Reverse charge for wholesale supplies

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

Non-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

Staff

Storage of goods

Supply of staff

Telecommunication services and radio or TV broadcasting

Telecommunications services

Generally

Non-taxable persons outside the Community

Phonecards

Timeshare exchange

Tour operators' margin scheme

European law

Generally

Transfer of fishing permits

Transfer of insurance contracts

Transfers and assignments of intellectual property

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