Gray & Farrar International LLP v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Judgment Date | 25 November 2021 |
| Neutral Citation | [2021] UKUT 293 (TCC) |
| Year | 2021 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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3 cases
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The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP
...Chancery Chamber) (Adam Johnson J and Judge Greenbank) (“the UT”) allowed the appeal by a decision dated 25 November 2021, reported at [2021] UKUT 0293 (TCC), [2022] STC 94. The UT held that the FTT had erred in law by failing to apply the correct test for characterising the single service......
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Gray & Farrar International LLP v The Commissioners for HM Revenue and Customs [2021] UKUT 0293 (TCC)
...[2021] UKUT 0293 (TCC) VALUE ADDED TAX – Article 59(c) Principal VAT Directive – matchmaking services – characterization of supply – whether “services of consultants” and/or “the provision of information” – appeal allowed UPPER TRIBUNAL TAX AND CHANCERY CHAMBER Appeal number: UT/2020/0024 B......
- The King (on the Application of Gloucestershire Hospitals NHS Foundation Trust) v R & C Commissioners