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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

  • Chancellor’s Statement – VAT measures
  • HMRC changes policy on cancellation payments – with retrospective effect!
  • Coronavirus – import VAT and duty relief on qualifying goods
  • Temporary reduced VAT rate for catering, accommodation, and attractions
  • Coronavirus – Further change to Option To Tax notification

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