The June 2023 addition of Tax Adviser features an article by Hui Ling McCarthy KC on the Court of Appeal judgment in Gray & Farrar. The case addresses the place of supply rules relating to consultants’ services and seeks to provide important guidance on VAT supply classification. But has domestic case law inadvertently departed from the approach of the CJEU?
The Tax Adviser article can be found here.
The longer piece referred to at the end of the article can be found here.