Amanda Coles

Scenario:- A UK subsidiary (business establishment outside of the UK) has requested a sale of a software license package via our UK business where we hold a global agreement. This license is being procured for use in offices globally - predominately the US, ASIA, Europe and UK. From a VAT perspective should this been deemed a UK to UK supply thus VAT applicable or where the branch is procuring on behalf of its business establishment licenses supplied outside of the UK VAT won't apply on these but local tax may?