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My understanding is that under VATA 1992 Sch 4a para 16 business-to-consumer services of professional services take place where the customer is based rather than where the supplier is based. However para 16 goes on to say ‘other than any services relating to land’.
So what is the situation where a UK accountant is preparing the UK tax return for a client who is resident in France and where the only item on the UK return is income from the rental of property in the UK? Alternatively what would be the situation if the UK accountant was completing the UK capital gains tax land disposal report following the sale of a UK property?
I look forward to receiving assistance from Taxation readers.
Query 19 692 – Confused.
Completing a tax return for a landlord is not a ‘land service’.
The VAT liability of accountancy fees...
