The Wellcome Trust Ltd v Revenue and Customs (VAT – Supply : Place of): FTTTx 10 Oct 2018

VALUE ADDED TAX – place of supply of services – reverse charge – consideration of Articles 43 and 44 of the Principle VAT Directive – whether or not taxpayer engaged in non-economic business activity required to account for VAT under reverse charge mechanism — held not

Citations:

[2019] SFTD 289, [2018] STI 1926, [2018] UKFTT 599 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.632375