HMRC internal manual

VAT Place of Supply of Services

VATPOSS08100 - Where performed services: introduction

Before 1 January 2011, the place of supply of all services relating to cultural, artistic, sporting, scientific, educational, entertainment and similar activities were taxable where they physically took place. This included all services connected to exhibitions, conferences, seminars and meetings. It applied to both B2B and B2C services.

From 1 January 2011 this still applies B2C (VATPOSS08850). However, B2B the rule now only applies to

All other B2B services that were previously caught by the exception now come under the general rule (VATPOSS06000).