Consultancy services had been carried out in the UK for the UK brancjh of a Swiss coimpany. The contract was made in Switzerland, and the VAT invoice was issued there also.
Held: The UK branch of the company was liable for VAT.
 EWHC 593 (Ch), Times 26-Apr-2006
England and Wales
Updated: 05 July 2022; Ref: scu.240113