Consultancy services had been carried out in the UK for the UK brancjh of a Swiss coimpany. The contract was made in Switzerland, and the VAT invoice was issued there also.
Held: The UK branch of the company was liable for VAT.
Judges:
Park J
Citations:
[2006] EWHC 593 (Ch), Times 26-Apr-2006
Links:
Statutes:
Jurisdiction:
England and Wales
VAT
Updated: 05 July 2022; Ref: scu.240113