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NEIL WARREN considers the simplifying revamp for the place of supply rules from 1 January 2011
KEY POINTS
- A recap of the changes from January 2010.
- Place of performance of supply changes from January 2011.
- Practical scenarios and the answers to them.
- The rules for the purchase of services from abroad.
- New domestic VAT charges.
January 2011 will be a big month in the VAT calendar. I am not just referring to the fact that we will all be enjoying a 20% rate of VAT with effect from 4 January but also because important changes are taking effect three days earlier in relation to the rules that apply when a business sells certain services to overseas customers.
The aim of these latter changes is to simplify existing rules and for the cynics among you who assume that ‘tax simplicity’ is a disguised Latin word for ‘tax complexity’.
These...
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