VAT draft orders for consultation

HMRC is consulting until 29 February 2016 on The Value Added Tax (Place of Supply of Services: Exceptions Relating to Supplies Made to Relevant Business Person) Order SI 2016/Draft to change the place of supply rules for ‘indemnity repairs’ to moveable goods carried out under insurance contracts. The change is aimed at countering avoidance involving the provision of repair services to insurers located outside the EU. The order introduces an exception to the usual place of supply rules which will treat supplies as taking place where they are effectively used and enjoyed rather than in the country where the...