LON (89/1210)

No. 5037

Decision given 28 June 1990.

Assessment – Zero-rating – Place of supply – Agent paid commission for machinery sold by an overseas company – Machinery sold abroad but installed in the UK by vendor – Whether payment to appellant payment for procuring a supply of goods outside the UK.

  The issue was whether the appellant procured the supply of goods made outside the UK when the overseas supplier installed the goods in the premises of its customers in this country.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.