Readers' forum : Film location

I act for a VAT-registered UK client who records films and then sells the copyright to his customers. He is about to do some filming at an international sailing event in Bermuda and will be selling the films to three different customers: the event organiser which is a UK-based company in London and two of the participating teams one is based in France and the other in the US. I understand that all participants are professionals because there is big prize money involved so this indicates a B2B arrangement.

I have told my client that because the filming will be outside the EU he will have no issues with UK VAT. Is this correct? And does he need to think about indirect taxes in Bermuda? If he does not charge VAT on the income can he still claim input tax on the...