No. 20,260

Decision given on 20 July 2007 by Mr Shipwright (Chairman).

Place of supply – Leasing by Guernsey company – Whether fixed establishment in the UK – EC Directive 2006/112, art. 43–59 and 193–205; Value Added Tax Act 1994, s. 7–9 and Sch. 5.

  The issue was whether supplies by the appellant were made, or treated as made, in the UK.

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