All for one

AETRSCo a subsidiary of American Express and incorporated in the USA was the parent company of a UK holding company which was the immediate parent of the taxpayer company American Express Services Europe.

The taxpayer company carried on AETRSCo's business in the UK. The case concerned payments made to the taxpayer for services performed through its real estate group.

It claimed that it made multiple supplies to AETRSCo and that the relevant place of supply was that of the customer.

The taxpayer argued that its supplies had been made in connection with land  and they fell within the rules attributing the places of supply to the location of the land so the properties situated outside the UK did not fall within the VAT net.

HMRC said the supplies were subject to VAT in the UK and issued an assessment on the taxpayer. The...