FTT: Football agent services performed to football club – place of supply is outside the UK

VAT – place of supply of football agent services – transfer of player from Sporting Lisbon to
Inter Milan in 2016 – were the services supplied to the player or to Inter – both – was the
payment of all or part of the €4 million paid by Inter to the agent payment for services supplied
to it or third party consideration for services to the player – on the facts it was for services
supplied to Inter so the place of supply was Italy – alternative argument – do the intermediary
provisions in Article 46 PVD and paragraph 10 of schedule 4A VATA apply – yes –
consideration of Vodafone 2 Marleasing and Lipjes – no liability to VAT in the UK – appeal
allowed

Source: tribunals.gov.uk

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