No. 16,447

Decision given by Mr de Voil (Chairman) on 11 January 2000.

Supply – Data processing and related supplies – Whether single or multiple supplies – Value Added Tax Act 1994, s. 4, 8 and 9; Sch. 5, para. 3.

  The issue was whether certain data processing and other services supplied from Canada to the UK constituted a single supply which fell to be treated as supplied where received or multiple supplies, some of which would be treated as supplied where received and others of which would be treated as supplied where the supplier belonged.

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