Mandarin Consulting Limited v Revenue and Customs: UTTC 23 Nov 2021

VALUE ADDED TAX – Place of supply of consultancy services – whether satisfying Article 23 of Implementing Regulation is the only way of demonstrating that such services supplied outside the EU – no – whether Appellant limited to evidence gathered before the time of supply – no – whether Appellant had sufficiently demonstrated a place of supply outside the EU – no – appeal dismissed

Citations:

[2021] UKUT 292 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 March 2022; Ref: scu.671215