The UK has published the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019, which was made on 28 February 2019 and will enter into force on such day as the Treasury may appoint. The purpose of this instrument is to make provision to repeal the changes which came into effect on 1 January 2019 in relation to the place of supply of digital services, for example phone apps, e-books or music downloads. These rules determine where VAT is due. VAT on these services supplied in the...