VAT on commission for finding properties to buy

VAT on commission for finding properties to buy

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Client has recently started a business. Its purpose is to find properties (mainly residential) in the UK for foreign investors to buy and then let. Client receives commission.

My question is whether the service he supplies is classed as land related in which case the supply will be where the land is and therefore VATable or whether he is classed as an intermediary and the supply is where the customer belongs and not VATable provided not in the EU.

I have looked at VAT notice 741A and am still confused.

 

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chips_at_mattersey
By Les Howard
12th Sep 2017 12:22

I think the services fall within para 1(f) of Sch 4A, Land Related Services; "services such as are supplied by estate agents, auctioneers, architects, surveyors, engineers and others involved in matters relating to land."
So the Place of Supply is where the property is located.

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