LON (95/898)

No. 13,886

Decision given 5 February 1996.

Place of supply – Supply of couriers to a travel company outside the EU – Whether the supply was a supply of staff or a supply of staff services – Value Added Tax Act 1994, Sch. 5, para. 6.

  The issue was whether or not the supply of couriers by a UK company to an associated overseas travel company was a zero-rated supply of staff, or a standard-rated supply of staff services.

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