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Where Taxpayers and Advisers Meet

Leased equipment

Nonimous
Posts:90
Joined:Thu Jul 16, 2009 12:39 pm
Leased equipment

Postby Nonimous » Mon May 08, 2017 4:33 pm

Hi

Client and I have now talked each other round in a circle, so turning for outside advice....

Client is hiring equipment to a Spanish company with a Spanish VAT registration, to be used in the UK

I think because it's being leased, this is a service and therefore place of supply is Spain. If the company were actually buying the equipment and planning to use it in the UK, place of supply would be UK.

The use and enjoyment regs only seem to apply if one element is outside the EU, not if it's just in a different EU state

Any advice appreciated

les35
Posts:635
Joined:Wed Aug 06, 2008 3:09 pm

Re: Leased equipment

Postby les35 » Tue May 09, 2017 9:03 am

Working through PN 741A, chapter 13, I conclude that the usual General Rule applies.


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