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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...

Recent Posts

  • Import VAT is changing on 1 January 2021
  • Government publishes guidance for trading with or via Northern Ireland
  • Coronavirus – Extended deadline for notifying an Option to Tax to continue
  • Chancellor’s Statement – VAT measures
  • HMRC changes policy on cancellation payments – with retrospective effect!

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