Matrix Securities Ltd v Revenue and Customs: FTTTx 25 Apr 2012

VAT– (a) whether assessment in time – s 73 VAT Act 1994 – YES – (b) place of supply of services – nature of accounting services- para 3 sch 5 VAT Act 1994 – whether VATable – NO – Appeal allowed

Citations:

[2012] UKFTT 320 (TC), [2012] STI 2259, [2012] SFTD 1056

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 July 2022; Ref: scu.462701