Mandarin Consulting Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0292 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Meade and Judge Jonathan Richards on 23 November 2021
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VALUE ADDED TAX – Place of supply of consultancy services – whether satisfying Article 23 of Implementing Regulation is the only way of demonstrating that such services supplied outside the EU – no - whether Appellant limited to evidence gathered before the time of supply – no – whether Appellant had sufficiently demonstrated a place of supply outside the EU – no – appeal dismissed
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Published 24 November 2021