<h1>UK MMRC Notice 744B: VAT Rules for Freight & Related Services Explained; Effective January 2010, Covers Supply, Zero-Rating, More.</h1> The UK MMRC issued Notice 744B, detailing VAT liabilities for freight transport and related services, effective from January 2010. The notice clarifies the place of supply rules, distinguishing between customers 'in business' and 'not in business'. For business customers, the supply location is where the customer is based, while for non-business customers, it is where the transportation occurs. The notice also covers VAT implications for intra-EU transport, subcontractors, and intermediary services, and outlines zero-rating conditions for import/export services. Additionally, it addresses handling and storage services, particularly in ports and airports, and the reverse charge mechanism for VAT accounting.