The company arranges placement of free print product on behalf of UK based businesses through our relationship with airlines/airport lounges. Does this fall under the standard supply of service rules?
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"Placement service" - what does that mean? People physically distributing the documents? Or doing the deals with the airports/airlines etc?
I thought that.
But the niggle in my mind is the way that airside is limbo-land for some taxes. Maybe I'm overthinking this - what's the place of supply for the service of placing the leaflets airside?
I thought that.
But the niggle in my mind is the way that airside is limbo-land for some taxes. Maybe I'm overthinking this - what's the place of supply for the service of placing the leaflets airside?
You think the service is provided airside ?
We're not clear (well I'm not clear) exactly what the service is.. But the OP mentions the documents being placed in airport lounges, so yes, an airside element.
.... that it is standard supply of service to a UK business. ...
What's a "standard supply of service" ?
Is it the same as a "supply of standard rated services" ?
Or something different ?
The airside concept only matters for customs duties. To make airside outside the UK, because customs duties, including importation VAT are due when you bring goods into the UK, and they need to give would be smugglers the opportunity not to.
I'm pretty sure that for all other tax and VAT purposes, the distinction doesn't matter.
What, EXACTLY, is the service? Is the customer a business (giving printed matter away isn't a business, but it might be an activity of a business)?
Then, subject to the above answers, EITHER where is the customer? OR where is the effective place of use and enjoyment of the service?
There's way too much missing information to make it worth bothering to attempt to answer this question.
Thanks - I thought I was probably over-thinking the possible relevance of the supply being airside.
Why not say that in the first place instead of all that placement of print product jargon ?