The WLR Daily case summaries
[2023] WLR(D) 77
Court of Appeal
Gray & Farrar International LLP v Revenue and Customs Commissioners
[2023] EWCA Civ 121
2023 Jan 17, 18; Feb 13
Lewison, Newey, Simler LJJ
Revenue— Value added tax— Supply of goods or services— Taxpayer matchmaker business providing services to clients outside UK and EU— Whether services “consultancy services ... or similar services ... and the provision of information”— Whether services outside scope of VAT—
Value Added Tax Act 1994
, Sch 4A, para 16(2)(d)
—
Council Directive 2006/112/EC, art 59(c)