United Kingdom Safestore Ltd – UT – nature of supply (insurance or insurance intermediary services) – place of supply (UK or Guernsey) – taxpayer loss 14 December 202092 views1 min read Source KPMG Place of supply Supply of services Bluejay Mining Plc – FTT – holding company – input tax recovery – taxpayer win Northern Ireland VAT Rules What changes will come into force from 1 January 2021?
