– see also Work on goods

Generally

Commentary – Indirect Tax Reporter ¶41-200(31)

Insurance purposes

Commentary – Indirect Tax Reporter ¶41-700(23)

Place of supply

B2C services supplied where performed

Commentary – Indirect Tax Reporter ¶13-540

Generally

Legislation/Regulatory – Dir. 2006/112 art. 54(2)(b) ; VATA94 Sch. 4A, para. 14

Non-business customers

Commentary – Indirect Tax Reporter ¶13-483