Gray & Farrar International LLP v Revenue and Customs Comrs

Subject Matter

REVENUE — Value added tax — Supply of goods or services — Place of supply — Services supplied where received — Services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services — Matchmaking business — Whether services similar to services provided by consultants or consultancy firms — Value Added Tax Act 1994, Sch 4A, para 16(2)(d) — Council Directive 2006/112/EC, art 59(c)

[2019] UKFTT 684 (TC); [2020] SFTD 289, FTT

[2021] UKUT 293 (TCC); [2022] STC 94, UT

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)

[2023] EWCA Civ 121; [2024] 1 WLR 191; [2023] 4 All ER 552; [2023] STC 327; [2023] WLR(D) 77, CA

Appellate History