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Supplies of electronic services – late change to help small businesses

Background On 1 January 2015 the place of supply of certain broadcasting, telecommunications, and electronic (“BTE”) services is changing.  With effect from that date the place of supply for BTE services supplied to non-registered customers will be the...

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  • Coronavirus – HMRC helpline
  • VAT, Personal Services Companies and IR35
  • Trading with the EU – recent VAT changes
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