Cuthbert v Revenue and Customs: VDT 23 Nov 2007

VALUE ADDED TAX – Place of supply of services – Recipient in Japan – Whether Appellants’ services were consultancy services – Yes – Appeal allowed – VATA 1994 s.7(10) and (11) and Sch 5 section 8 para 3; VAT (Place of Supply of Services) Order 1992 SI 1992/3121 Art 6

Citations:

[2007] UKVAT V20466

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.262535