I'm hoping that one of the regular VAT expert could clarify this for me.
Our client has designed a ventilation system for a hospital in Africa. They produced drawings and specifications, all carried out in the UK, then issued them to a facility management company in the UK. Although the end client is in Africa, 8.6.2 of VAT Notice 741A seems to imply that work that is not physical work carried out on the goods themselves is not zero-rated.
Has anyone an opinion?