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HMRC internal manual

VAT Place of Supply of Services

Where performed services: services to business customers

Prior to 1 January 2011, the following services were taxable where performed B2B and B2C

From 1 January 2011, the only ‘where performed’ service, when supplied B2B, is the admission to event and services ancillary to admission (VATPOSS08250). All other services relating to events are taxable under the general rule (VATPOSS06000), apart from those related to land.