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:
Jurisdiction:
England and Wales
VAT
Updated: 12 July 2022; Ref: scu.262535