This paragraph covers the concept of a 'relevant business person' for the purposes of the place of supply of services.
For an overview of the place of supply of services rules more broadly, see V3.181.
The place of supply, under both the general rule and many of the exceptions thereto (see V3.181) is based on whether or not the recipient of the supply is a 'relevant business person'. A clear understanding of this concept is therefore frequently essential to determine the correct place of supply.
Relevant business person—UK legislation
With effect from IP completion day (ie 11pm on 31 December 2020) a person is a 'relevant business person', in relation to a supply of services, where both1:
- Ìý
•ÌýÌýÌýÌý the person carries on a business
- Ìý
•ÌýÌýÌýÌý the services are not received by the person wholly for private purposes
The legislation specifically provides that a person satisfying these conditions is a relevant business person whether or not the services are received in the course of business2.
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