Ampleaward Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0170 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Richards on 29 May 2020.
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VAT 鈥� Place of supply 鈥� construction of s18(3) of the Value Added Tax Act 1994 in the light of the Principal VAT Directive 鈥� whether s18(3) limited to goods warehoused in the UK 鈥� no 鈥� appeal allowed.
Updates to this page
Published 29 May 2020