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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Gray & Farrar International LLP v Revenue and Customs [2021] UKUT 293 (TCC) (26 November 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/293.html
Cite as: [2022] STC 94, [2021] BVC 519, [2021] STI 2839, [2021] UKUT 293 (TCC)
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Gray & Farrar International LLP v Revenue and Customs [2021] UKUT 293 (TCC) (26 November 2021)
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
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