While PNL might well be right in saying "The thing is, I think we're going in a direction where Shaun will end up being right." - and I of course agree - in my view you _were_ wrong to say "if it is a supply of services under the general B2C rule, the place of supply is Norway".
The excerpt from 741a which you quoted to support your case is prefixed:
"12. B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the EU"
By contrast, Section 6 of 741a goes so far as to say:
"The place of supply rules contain default or ‘general’ rules, one for supplies to business customers B2B and one for supplies to consumers B2C. There are a number of exceptions to the general rules and there are special rules to cover these.
The general rule for B2C supplies of services is that the place of supply is where the supplier belongs, irrespective of the location of their customer."
Note the tell-tale words 'general rule'! Over to you...
But the rule in 12.1 only applies to the services listed in 12.2 of 741a!
No need for PNL to look it up, as MJShone has already provided the link, which is quite explicit. I summarise:
If you supply services to a non-business customer, the place of supply is the place where the supplier belongs. (Exceptions apply).
That appears to be the opposite of your view, so, pray tell about the general B2C rule.
I agree with all the prior comments, but would add one more seemingly trivial but fundamental detail:- Do not either offer or accept a 50:50 split, as you will thereby give the other side carte blanche to engineer an impasse whenever it suits them to get rid of you! Better to give them majority control from the outset than to have to unpick the 50:50 when things go sour.
Could it be a reference to the implementation of GDPR, the General Data Protection Regulation?
If you are serious about encryption, rather than paying lip-service to regulations, perhaps it would be wise to use your favoured search engine to find out current availability of "password recovery" applications for encrypted WinZip archives. Not that you would want or need to use one, of course.
And if you are *really* serious about encryption, you should consider PGP. There are plenty of PGP-based encryption products, some commercial, some public domain (and the core of PGP is most certainly public domain, and deliberately so), running on all manner of operating systems. I can vouch for an Outlook add-on gpg4o which makes use of PGP encryption pretty simple if you use Outlook email. Except for private use, it is not free, but not expensive either, and the licence fee brings helpful prompt support. I have no connection with the developer other than as a user. Be aware that implementation requires effort at both ends - sender and receiver - and in my experience implementing PGP applications (other than gpg4o) can be very frustrating. But doable, even on Android. And eventually on iPad too, but clunkily!
If VOIP is on the cards, look at these two small firms which are strong on support for SME, and staffed by real people not a call-centre:
Gradwell - well developed VOIP services, you can have "real" phone numbers almost anywhere, with a very flexible (if a bit opaque) web-hosted control panel amounting to a PABX with voicemail, hunt groups, time-based redirection, call recording etc. They can also do the broadband side, http://www.gradwell.com
Andrews & Arnold - very strong indeed on broadband quality of Service and first rate technical support, can also do the VOIP side, http://www.aaisp.net
I couldn't imagine using either Virgin or Sky for anything mission-critical (and given the choices available, not BT either).
I believe you are correct as regards DBS, but not for a Basic Disclosure from Disclosure Scotland, anyone can apply for their own report here:
This way your candidate can provide you with a "clean bill". I hope.
Received yesterday, dated 6 April. Do I detect a pattern?
No question - Marie Haughey formerly a Grade 7 in Home Office IND, now at MH Immigration, offices in London, Sheffield and Londonderry. 020 7480 4121
Thanks for posing the question, Ronnie, as it prompted me to find out what is happening behind my back. CRS is all the rage in the day job, but I had no idea it would affect a charity too. Thus I do not *yet* have the experience, but I am feeling my way towards the inevitable. I think the answer to your question is a qualified "yes".
First task is to register, reporting is the secondary task. And I am assuming that you have been through the logic to determine that you need to register (which I have done, and the charity in question is without doubt a "Financial Institution" as defined, and has to register.
Have you taken a look at the HMRC "Automatic Exchange of Information: reporting guidance" pages? If you click on the link to "Automatic Exchange of Information Online Service" you are presented with a page to log in with Gov't Gateway ID. Click on the second option under "Problems signing in" (it takes a few seconds to load after the main page) and only then are you offered options to create a Gateway ID as:
2 Organisation (e.g. limited company, partnership or charity)
3 Agent paid or in a voluntary capacity.
4 Pensions as a Scheme Administrator or Practitioner.
So it appears to me that an agent can make the registration for the trust - but maybe you know more?
Having registered, the reporting is, as I understand it, a separate task, but one for which you need the ID. And don't forget that an ID takes a day or two to be issued.