Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers’ forum: Construction skills

22 September 2020
Issue: 4761 / Categories: Forum & Feedback
Is there VAT on a training fee to overseas business?

I act for a property company based in the Channel Islands which is building a new office block in the UK. The company is VAT registered in the UK and has opted to tax the site which will be rented out on completion. One of our suppliers provides training assessments and programmes to building workers who are employed by the company and working on this project.

The supplier has charged 20% VAT on its services which we disputed on the basis that it is a non-land service for a non-UK business and therefore covered by the general business-to-business (B2B) rule; in other words it is outside the scope of UK VAT. The director of the supplier has refused to give a VAT credit because HMRC’s VAT helpline service told him that the VAT depended on the place of supply of the services so the...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon