LON (87/159)

No. 3274

Decision given 17 January 1989.

Assessment – Supplies to overseas persons – Whether supplies made to persons belonging outside the UK and EC – Whether supplies of financial services – Value Added Tax Act 1983, Sch. 5, Grp. 9, item 6.

  The issue was whether the appellant (S & F) was liable for VAT in the sum of £58,695.65 on certain supplies made to a company, Apricot Ltd, which was registered in the Isle of Man.

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