I have a UK based client that supplied market research services to another UK based business. Per VAT notice 741 the place of supply is where the customer is which is in the UK and therefore VAT should be charged. All of the work was carried out outside the EU and therefore the customer is saying that VAT should not be charged as the supply is outside the scope of VAT but I cannot see any guidance in the VAT notice.
Is anyone able to point me in the right direction where I can find the correct guidance?
Thanks in advance for any assistance received.