Gray & Farrar International LLP v The Commissioners for HM Revenue and Customs [2021] UKUT 0293 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Adam Johnson and Judge Ashley Greenbank on 26 November 2021
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VALUE ADDED TAX – Article 59(c) Principal VAT Directive – matchmaking services – characterization of supply – whether “services of consultants” and/or “the provision of information” – appeal allowed
Published 29 November 2021