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Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that Finmeccanica Group Services SpA (FGS) was entitled to a refund of VAT made under Council Directive (EC) 2008/9 on the basis that it had not made a supply in the United Kingdom. The tribunal decided that the FTT fell into error in its initial approach to the issue in the present case; and that the activities to which the services provided by the taxpayer related fell within the fairs exception in art 53 of Directive (EC) 2006/112 and the place where they were supplied was in the UK. It followed that the taxpayer was not entitled to the refund claimed.
Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that Finmeccanica Group Services SpA (FGS) was entitled to a refund of VAT made under Council Directive (EC) 2008/9 on the basis that it had not made a supply in the United Kingdom. The tribunal decided that the FTT fell into error in its initial approach to the issue in the present case; and that the activities to which the services provided by the taxpayer related fell within the fairs exception in art 53 of Directive (EC) 2006/112 and the place where they were supplied was in the UK. It followed that the taxpayer was not entitled to the refund claimed.
Chair of the Bar reports back
Marie Law, Director of Toxicology at AlphaBiolabs
A £500 donation from AlphaBiolabs has been made to the leading UK charity tackling international parental child abduction and the movement of children across international borders
Marie Law, Director of Toxicology at AlphaBiolabs, outlines the drug and alcohol testing options available for family law professionals, and how a new, free guide can help identify the most appropriate testing method for each specific case
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Do chatbot providers owe a duty of care for negligent misstatements? Jasper Wong suggests that the principles applicable to humans should apply equally to machines
