The party liable to account for the VAT on B2B UK construction services can depend on where the supplier is established for VAT purposes. Non-UK construction companies considered as having a UK-fixed establishment for UK corporate tax purposes often assume that they automatically have a fixed establishment for UK VAT purposes as well. This is not always the case and can lead companies to apply the incorrect UK VAT treatment to their services, for very material amounts. The tribunal case of Muster Inns demonstrates the importance for such companies to perform a specific study of whether they have a sufficient degree of permanence in the UK which constitutes a VAT fixed establishment.