VDT PLACE OF SUPPLY OF SERVICES – consultancy services within article 9(2)(e) of the Sixth Directive – whether supplied to the head office in Switzerland or to the fixed establishment in the UK – to the head office – appeal allowed
Citations:
[2005] UKVAT V19157
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 June 2022; Ref: scu.229607