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What if a UK firms website is accessed by a client in an EEA State, who then requests a pack or completes the application online – does this come under the passporting rules?

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What if a UK firms website is accessed by a client in an EEA State, who then requests a pack or completes the application online – does this come under the passporting rules?

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10

This would indeed come under the passporting rules, if, following application of the ‘characteristic performance’ test, the activity of ‘selling’ to the client is deemed to take place abroad.

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