½Û×ÓÊÓƵ

Place of supply of services ― land-related services


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Place of supply of services ― land-related services


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

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:

  1. •

    construction, alteration, demolition, etc

  2. •

    services of estate agents, architects, surveyors and other

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+â„¢
TAKE A FREE TRIAL NOW
Powered by
  • 13 Dec 2022 12:23

Home/ ½Û×ÓÊÓƵ Guidance/ Value Added Tax / Doing business internationally

Popular Articles

Corporation Tax

Enterprise investment scheme tax relief

Enterprise investment scheme tax reliefOverview of EIS tax reliefsThe enterprise investment scheme (EIS) offers significant tax reliefs to encourage individuals to invest money in qualifying shares issued by qualifying unquoted companies. The scheme is designed to encourage investment in small,

14 Jul 2020 11:36 | Produced by Tolley Read more Read more
Personal Tax

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

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

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more