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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) >> Mandarin Consulting Limited v Revenue and Customs [2021] UKUT 292 (TCC) (23 November 2021) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/292.html Cite as: [2021] STI 2799, [2021] UKUT 292 (TCC), [2021] STC 2376

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Mandarin Consulting Limited v Revenue and Customs [2021] UKUT 292 (TCC) (23 November 2021)

VALUE ADDED TAX - Place of supply of consultancy services - whether satisfying Article 23 of Implementing Regulation is the only way of demonstrating that such services supplied outside the EU - no - whether Appellant limited to evidence gathered before the time of supply - no - whether Appellant had sufficiently demonstrated a place of supply outside the EU - no - appeal dismissed