Legal News

UT dismisses appeal on VAT place of supply rules (Mandarin Consulting Ltd v HMRC)

Published on: 01 December 2021
Published by: LexisPSL
  • UT dismisses appeal on VAT place of supply rules (Mandarin Consulting Ltd v HMRC) 
  • Why this matters
  • Case details

Article summary

Tax analysis: In Mandarin Consulting, the Upper Tribunal (UT) has held that failure to provide adequate evidence that the recipient of a supply of consultancy services was resident outside the EU resulted in the supply being liable to UK VAT. or take a trial to read the full analysis.

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