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 鈥� Article 59(c) Principal VAT Directive 鈥� matchmaking services 鈥� characterization of supply 鈥� whether 鈥渟ervices of consultants鈥� and/or 鈥渢he provision of information鈥� 鈥� appeal allowed
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Published 29 November 2021