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HMRC internal manual

VAT Place of Supply (Transport)

Place of supply - transport: recent changes

Below are details of the amendments that were published on 16 May 2011 (see the update index for all updates)

Page Details of update  
VATPOSTR3620, VATPOSTR3640 and VATPOSTR3650  Amended to reflect a change to the VAT treatment of business-to-business supplies of freight transport (and services closely associated with freight transport) which are physically performed wholly outside the EU.