LON (96/1284)

No. 16,044

Decision given 22 April 1999.

Supply – Place of supply – Research services provided by business established in the UK – Whether supplies made for purpose of recipients’ business – Whether made in the UK – Whether services supplied where received – Value Added Tax Act 1994, s. 7(10) and (11) and 9(2) and Sch. 5, para. 3; Value Added Tax (Place of Supply of Services) Order 1992 (SI 1992/3121), art. 16(b).

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