VAT updates: January 2022

4 Jan 2022

In this month’s VAT updates, Graham Elliott examines key VAT rulings in Mandarin case over evidence for place of supply, supplementary claims at Cambria Automobiles et al and VAT exemption for religious retreat fails

Evidence for place of supply

The Upper Tribunal decision in Mandarin (UKUT0292) sets out principles for determining the place of supply where the location of the customer’s usual residence is the relevant criterion, and, irrespective of the actual outcome of this decision, it forms a useful compendium of the issues, and guidance in how to apply the tests.

The case was an appeal from the First Tier Tribunal (FTT) which had held that the supplier had not proved that its customers were based in China and therefore outside the EU.