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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) >> Ampleaward Ltd v Revenue and Customs (VAT - Place of supply) [2020] UKUT 170 (TCC) (29 May 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/170.html Cite as: [2020] BVC 534, [2020] UKUT 170 (TCC), [2020] STC 2054

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Ampleaward Ltd v Revenue and Customs: [2020] UKUT 170 (TCC) (29 May 2020)

VAT - Place of supply - construction of s18(3) of the Value Added Tax Act 1994 in the light of the Principal VAT Directive - whether s18(3) limited to goods warehoused in the UK - no - appeal allowed.