Event ancillary services

May you please confirm what should be included in this category when considering the VAT treatment What would be the place of supply for a US or EU business making a payment for an exhibition stand in a event taking place in the UK ?

Hi,
If the supply is a land related supply then the VAT would need to be charged if the land is in the UK and the customer is based overseas.
Please see below:
VATPOSS07600 - Land-related services: Examples of land-related services
The key bullet points are below:
Lease or hire of exhibition stand space, where the specific stand space is reserved by an individual exhibitor
But if a supply of exhibition stand space is made with the specific location of the stand allocated on arrival this would fall to be taxed where the exhibition takes place.
Please see:
VATPOSS08700 - Where performed services: exhibition services.
Thank you.