VAT: Place of Supply; Council Directive 2008/8/EC, Article 46 supplies to non-taxable persons, Value Added Tax Act (VATA) 1994, Schedule 4 Part 3 paragraph 10(1) and (2) exceptions relating to supplies not made to relevant business person, Intermediaries: intention to facilitate the making of supplies of sports scholarships by US academic institutions; whether place of supply is US or UK. Appeal Allowed.
[2011] UKFTT 708 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.449653
