Ampleaward Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0170 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Richards on 29 May 2020.
Read the full decision in .
VAT – Place of supply – construction of s18(3) of the Value Added Tax Act 1994 in the light of the Principal VAT Directive – whether s18(3) limited to goods warehoused in the UK – no – appeal allowed.
Published 29 May 2020