Sumitomo Mitsui Banking Corporation Europe Ltd v Revenue and Customs: FTTTx 3 Jun 2009

FTTTx VAT – SERVICES – PLACE OF SUPPLY – Appellant supplied management and corporate services to parent company under service level agreement – were the services principally and habitually those of a consultant and consultancy bureaux – No – place of supply of services United Kingdom – Appeal dismissed – position reserved on costs.

Citations:

[2009] UKFTT 121 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373695