In Sports Invest UK Limited v HMRC [2023] TC08797, the First Tier Tribunal (FTT) dismissed HMRC’s claim that commission paid to the appellant by Inter Milan was subject to UK VAT, as a supply of services to a footballer. The services were supplied to Inter Milan and the place of supply was Italy not the UK.
Source: rossmartin.co.uk
Latest Posts in "United Kingdom"
- VAT Refunds for Great British Nuclear: 2026 Order Explained
- FTT Rules 5% VAT Rate Applies to Public EV Charging Points in Landmark UK Decision
- Alesen Direct Solutions VAT Hardship Application Denied by First-tier Tribunal (Tax)
- Consequences for U.K. Businesses Missing U.S. Sales Tax Registration and Exceeding Nexus Thresholds
- Reform UK Pledges to Scrap VAT and Green Levies on Energy Bills to Cut Costs
