Bit of an odd one, any help appreciated.
I have a client who runs game shoots. They invoiced a customer from elsewhere in the EU, and added VAT. Customer is in business, claims this is a business related expense and has asked for the invoice to be re-issued with the reverse charge on it.
Vat notice 742 tells me that for VAT purposes shoots are the right to take game or fish from land, and normally standard rated.
I am inclined to think therefore that this is a land related supply (as it's a right to shoot birds on a particular piece of land in rural Oxfordshire) and should be liable to UK VAT.
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