[2007] EWCA Civ 218.

Court of Appeal (Civil Division).

Sir Andrew Morritt C, Longmore and Lawrence Collins L JJ.

Judgment delivered 15 March 2007.

Value added tax – Supply of services – Place of supply – Consultancy services – Reverse charge – Taxpayer company with headquarters in Switzerland – Third party provided consultancy services to UK branch – Whether place of supply head office in Switzerland or fixed establishment in UK – Significance of place of contracting – Council Directive 77/388, art. 9(2)(e) – Value Added Tax Act 1994, s. 8.

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