American Express Services Europe Ltd v Revenue and Customs: VDT 16 Jul 2008

VDT PLACE OF SUPPLY – UK company performing services for US parent – Services relating to real estate – Continuous supplies – Whether composite or separate – Management – Advice – Reporting – Found indivisible on facts – Whether all within Art 9.2(e) of Sixth Directive – No – Not within Art 9.2(a) – No dominant element directly connected to specific property – Under Art 9.1 place of supply UK – Appeal dismissed.

Citations:

[2008] UKVAT V20744

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272987