A: To answer any "Place of Supply" question it is normally necessary to work out the place of belonging of the supplier and the customer. In this case the place of belonging of the accountant is the UK and as per para 3.3 of N741A as the director of the UK ltd co belongs outside the UK then the fact that they have a UK ltd co does not create a business establishment in the UK. Therefore as the supply being made by the UK accountant is a Business to Business general rule supply as per para 6.3 of N741A then the place of supply is where the customer belongs and so the supply is outside the scope of UK VAT and although the UK ltd co is VAT registered no UK VAT should be charged on this supply.
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