LON (97/182)

No. 15,452

Decision given 8 April 1998.

Place of supply of services – Exhibition services – Stands let at UK exhibitions to overseas customers – Whether grant of licence to occupy land – Whether supply of advertising services – Value Added Tax Act 1994, s. 4 and 7 and Sch. 5, para. 2 and 8; Value Added Tax (Place of Supply of Services) Order 1992 (SI 1992/3121), art. 4, 5, 15 and 16; Directive 77/388, the sixth VAT directive, art. 9.

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