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Multimedia Computing Ltd and Deed Poll Services Ltd (TC5506)
Location of supplier of deed poll services
The appeal involved three parties:
- private individuals in the UK requiring deed poll services (customers);
- Multimedia Computing Ltd (MCL) – a UK company that carried out all of the work on the deed poll applications from its Witham Essex office; and
- Deed Poll Services Ltd (DPSL) – a Jersey incorporated company with no active involvement in operations supported by one employee. He worked in Jersey during the week dealing with queries and issues relevant to the business activities carried out in Witham. He was also a director of MCL.
The taxpayers said DPSL made the supplies of deed poll services to customers and because it was based outside the UK these supplies were outside the scope of VAT. Further although much of DPSL’s work was outsourced...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
