Readers’ forum: Is there VAT on property advice for overseas buyer?

One of my clients is a former estate agent and now does some freelance work giving advice about residential property. He is registered for VAT as a sole trader and recently gave some general property advice for a wealthy private individual who lives in India.

His client wants to buy a UK property as an investment or perhaps a second home. The advice was not linked to any specific property focusing on the best area of the UK to buy and whether the client should invest in a house or flat etc.

My original thought was that the fee earned by my client should be standard rated because it is a land supply where the place of supply depends on where the land is based ie within the UK. But I then decided that the work qualifies as a professional consultancy service – B2C – where the...