VAT – appellant licensed by ferry company to operate gaming machines and casino on board ferries – whether separate supplies of gaming machine and casino licence or single supply of gambling provision – separate supplies – place of supply – whether ships capable of being a ‘fixed establishment’ for purposes of determining place of supply – yes – whether ‘human resources’ for purposes of determining fixed establishment had to be employees of person receiving supply- no – casino areas on board ferries were fixed establishments for purpose of place of supply rules in relation to supply of casino licence – no fixed establishment on board ferries for purpose of place of supply in relation to gaming machine licence – appeal allowed in part
Citations:
[2014] UKFTT 269 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 June 2022; Ref: scu.525246