[2012] UKUT 361 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Henderson J.

Decision released 19 October 2012.

Value added tax – Sale of vehicle registration marks – Services supplied where received – Whether transaction zero-rated as international supply – Whether supply to person outside EU – Whether transaction involving transfer or assignment of rights – Whether DVLA taxable person – Whether sale of registration marks by DVLA economic activity – Taxpayerʼs appeal dismissed – Value Added Tax Act 1994, Sch. 5, para. 1 – Value Added Tax (Place of Supply of Services) Order 1992 (SI 1992/3121), art. 16.

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