A. No. If your client’s services consist of the winding up and general administration of the deceased’s estate, even if that estate includes land and property transactions, the supply falls under the general rule for the place of supply with the additional rule for business to consumer where the customer belongs outside of the Member States. Where the supply is to a business (B2B) the place of supply will be where the executor or administrator has his place of business. If the supply is to a consumer outside of the EU (B2C), the place of supply is where the customer resides. Therefore, whether B2B or B2C, the place of supply will be Australia and consequently it will be outside the scope of UK VAT. Further information can be found in Public Notice 741A Sections 6 and 12.
However, if your client’s services were limited to the disposal of the land and property only with no general administration of the estate then the supply would be where the land is situated; in this case your client would be required to charge UK VAT.
If you have a VAT query why not contact the VAT Advice Line on 0844 892 2470 to discuss the implications. Our team of experts have a wealth of experience and can also provide a written consultancy service at £180 per hour plus VAT.
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