Place of supply of services ― broadcasting, telecommunication and electronic (BTE) services

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at the special place of supply rules that apply to broadcasting, telecommunication and electronic (BTE) services.

For an overview of VAT and international services more broadly, see the International services ― overview guidance note.

In-depth commentary on the legislation and case law that applies to BTE services can be found in De Voil Indirect Tax Service V3.193B.

What are BTE services?

BTE services consist of:

•
broadcasting services
•
telecommunication services
•
and electronic services

The meaning of these terms is described below.

Broadcasting services

Broadcasting services include transmission by audio and video signals, regardless of the means used (eg landline, line of sight or satellite link). An example of a broadcasting service is when a customer takes out a subscription for satellite or cable television. However, it should be noted that the service of transmitting another person’s material by electronic means is not a broadcasting service.

HMRC has suggested that both of the following fall within this category of services:

•
the

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Employment Tax

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more

Trusts and Inheritance Tax

Bare trusts ― income tax and CGT

Bare trusts ― income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax

14 Jul 2020 15:34 | Produced by Tolley Read more

Owner-Managed Businesses

Capital allowances on cars

Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2

14 Jul 2020 11:08 | Produced by Tolley Read more

Autumn Budget 2024

��Ƶ