We have several wealthy clients who usually live in the Middle East but have temporarily returned to the UK due to the conflict. When we billed at the end of March we did not add vat to their bills on the basis that most of the time was incurred whilst they were still in the Middle East and their return is temporary. I’m wondering what to do over the next few months when they will likely still be in limbo. Their place of belonging is largely determined by where they usually live as they do not work. The partner thinks that one couple may not return to the Middle East but will be more likely to settle in USA or Europe.
I can’t see anything obvious in the “Place of Belonging” guidance which deals with this.
