An exception is to be introduced to the usual place of supply rules.
Simon Newell trading as Chiltern Young Riders (TC4689)
CRC v Burton, Upper Tribunal (Tax and Chancery Chamber), 21 January 2016
Leeds City Council v CRC, Court of Appeal, 17 December 2015
Does buying from Spain and selling to EU states involve a double charge?
Isle of Wight Council and others v CRC, Court of Appeal, 16 December 2015
CRC v General Motors (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 17 November 2015
Are medical equipment supplies to a charity subject to VAT?
ICAEW practical tax conference.
HMRC Brief on providing digital services to consumers in other EU member states.
R Narroya (TC4699)
Domestic reverse charge on goods and telecommunications services.