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This guidance note looks at the special place of supply rules that apply to a variety of different services that fall broadly under the bracket of consultancy, professional and ‘other’ 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 consultancy, professional and other services can be found in De Voil Indirect Tax Service V3.193.