VAT and British Virgin Islands

Utter rubbish. By default, supplies to a business customer are made where the customer belongs, irrespective of where the work is undertaken. This though would appear to be a land-related service and thus take place where the land is.

Eh? I said more or less above that the normal UK land rule should apply regardless (I am not going to spend time checking exceptions to exceptions etc., so added the above case that puts it beyond doubt in any event as a UK supply to the UK company)! Thus, you are the one talking total cr ap (and you are aptly named!).

Staggering - that someone would even attempt to impute the particular facts of that case into the circumstances, of which we have been given scant information, of the instant query - let alone making the quite absurd statement that it puts the matter beyond doubt.

And in absence of further information I certainly wouldn’t be concluding that the services are land-related.

You've said that "it is land". But "ecological survey" covers a wide variety of activities - what is the precise nature of the survey(s)?

I would say that the stage 1 and stage 2 assessments, and probably knotweed etc, are definitely land-related. The wildlife surveys I'm not so sure about - arguably the land element is incidental.

Surely, the question is WHY were these surveys undertaken. Is the party for whom the surveys looking to purchase a particular piece of land? Or put a particular piece of land to a particular use that necessitates the surveys?

Or are they just generally interested in geological, environmental and ecological issues in a particular are, perhaps as part of some wider research?

I'd say that either the whole thing is land-related or it isn't, because it is less about the what and more about the why.

That does then also take us to the point that Justin was clumsily aiming at; WHO is the true recipient of the supply.