The Weekly Law Reports
[2024] 1 WLR 191
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 providing matchmaking services to clients outside European Union— Whether “services of consultants” and therefore outside scope of VAT— Whether predominant element test mandatory when characterising single complex supply—
Value Added Tax Act 1994 (c 23), Sch 4A, para 16(2)(d)
—
Council Directive 2006/112/EC, art 59(c)
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