[2006] EWHC 593 (Ch).

Chancery Division.

Park J.

Judgment delivered 23 March 2006.

Value added tax – Supply of goods or services – Place of supply rules – Reverse charge provisions – Consultancy services – Taxpayer company with headquarters in Switzerland and UK branch – Taxpayer contracted with consultants for supply of services – Consultancy services supplied by UK subcontractor to taxpayer's UK offices – Whether services supplied to head office in Switzerland or to fixed establishment in UK – Council Directive 77/388, art. 9(2)(e) – Value Added Tax Act 1994, s. 8.

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