Other cases that caught our eye: 17 February 2023

VAT and place of supply for matchmaking services: In HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 (13 February 2023) the CA upheld HMRC’s appeal from the UT and reinstated the FTT’s decision. The UT had mischaracterised the predominant element of the taxpayer’s match-making services as expert consultancy advice. The CA held that instead from the perspective of a typical consumer of the services the predominant element of the supply was the provision of introductions to long-term partners. This was not a service habitually provided by consultants. As a result the taxpayer’s services did not fall within the special place of supply rule for consultancy advice contained in VATA 1994 Sch 4A para 16.  Instead the normal place of supply rules applied. Accordingly the services supplied by the taxpayer to clients outside the EU were within the scope of VAT. Read...