A ‘taxable supply’ within the Act did not include an out-of-country supply, even if, had that supply been made within the UK, it would have been taxable. Advertising services provided a German company were deemed to have been made in Germany, and was out-of-country. Other services of the applicant were exempt, and therefore the company … Continue reading Commissioners of Customs and Excise v Liverpool Institute for Performing Arts: HL 23 May 2001