TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Guidance on the Place of Supply of Services Connected to Land

HMRC has published Brief 22/12 which provides a statement of HMRC's policy on the place of supply of services connected to land, following discussions at EU level. It also details changes to HMRC's published policy in respect of the treatment of exhibition stands, storage and warehousing, and access to airport lounges. The Brief will be of particular interest for businesses that make or receive supplies of services connected to land and property.

The brief is reproduced on here.