Guidance

Business Spotlight 1 VAT: relocation of telecommunication service providers, Internet service providers and broadcasters (9 February 2011)

Tax avoidance schemes which HM Revenue and Customs believes are live and being widely offered to help those using them to avoid tax.

This publication was withdrawn on

This guidance has been withdrawn as the information is out of date following changes in the place of supply rules effective from 1 January 2015.

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This guidance has been withdrawn as the information is out of date following changes in the place of supply rules effective from 1 January 2015.

‘Spotlights’ warns you about certain tax avoidance schemes which you should be aware of. This is just one of the schemes being widely offered to help those using them to avoid tax.

Published 9 February 2011