Place of supply of services ― land-related services

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note deals with the special place of supply rules that apply to land-related services.

For an overview of VAT and international services more broadly, see the International services ― overview guidance note.

For in-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V3.188.

What is the special place of supply rule for land-related services?

The special place of supply of services rule for land-related services says that these kinds of services are supplied where the land connected with the supply is actually situated.

This rule applies both to business to business (B2B) and business to consumer (B2C) supplies.

For discussion of whether a supply is B2B or B2C, see the Place of supply of services ― the general rule, relevant business persons and belonging guidance note.

What are land-related services?

Land-related services include supplies of land itself. They also include many other supplies directly related to land, such as:

•
construction, alteration, demolition, etc
•
services of estate agents, architects, surveyors and other

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Value Added Tax

Exemption ― burial and cremation

Exemption ― burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:•the disposal of the remains of the dead•making arrangements

14 Jul 2020 11:38 | Produced by Tolley Read more

Value Added Tax

VAT registration ― artificial separation of business activities (disaggregation)

VAT registration ― artificial separation of business activities (disaggregation)This guidance note should be read in conjunction with the VAT registration ― compulsory guidance note and is relevant to persons established or resident in the UK. Persons that are not established or resident in the UK

14 Jul 2020 13:57 | Produced by Tolley Read more

Owner-Managed Businesses

Furnished holiday lets

Furnished holiday letsThis guidance note sets out the qualifying conditions for a property let to be treated as a furnished holiday let (FHL) for tax purposes and the subsequent tax implications.Whether or not a property qualifies as an FHL can make an important difference to the taxation

14 Jul 2020 11:46 | Produced by Tolley Read more

��˾��ҹ��