VAT – Place of supply – construction of s18(3) of the Value Added Tax Act 1994 in the light of the Principal VAT Directive – whether s18(3) limited to goods warehoused in the UK – no – appeal allowed.
[2020] UKUT 170 (TCC)
Bailii
Value Added Tax Act 1994
England and Wales
Updated: 11 August 2021; Ref: scu.652551
