Commissioners of Customs and Excise v Liverpool Institute for Performing Arts: HL 23 May 2001

A ‘taxable supply’ within the Act did not include an out-of-country supply, even if, had that supply been made within the UK, it would have been taxable. Advertising services provided a German company were deemed to have been made in Germany, and was out-of-country. Other services of the applicant were exempt, and therefore the company was unable to deduct tax for payments of VAT residual inputs, for supplies purchased and used for the general purposes of the taxable person. The method chosen for calculating the apportionment excluded out-of-country supplies.


Lord Slynn of Hadley Lord Cooke of Thorndon Lord Hope of Craighead Lord Millett Lord Scott of Foscote


Times 01-Jun-2001, Gazette 21-Jun-2001, [2001] UKHL 28, [2001] 1 WLR 1187, [2001] STC 891, [2001] STI 848, [2001] BTC 5258, [2001] BVC 333, [2001] 3 CMLR 5


Bailii, House of Lords


Value Added Tax (Place of Supply of Services) Order 1992 (1992 No 3121)


Updated: 19 May 2022; Ref: scu.79390