Offshore VAT

I provide a UK-based consultancy service. I am VAT registered and most of my clients are UK-based. However next month I have been asked to provide some lectures in the Channel Islands and the Isle of Man. I am generally comfortable with the place of supply rules for VAT but the status of these offshore locations has confused me.

An added complication (perhaps) is that my client in both cases is actually a UK-based organisation with overseas branches (it is the overseas branches that have invited me). Does that make a difference?

While I try to make my lectures as interesting as possible I suspect that I could not classify them as entertainment. However if one of my lectures were delivered as a light-hearted after-dinner speech would the answer be any different?

Query 17 254 — Trafford.

Reply by Neil Warren — author...