Summary

This was an appeal to the Upper Tribunal (UT) by the appellant (a provider of exclusive matchmaking services to clients in several jurisdictions) against a decision by the First-tier Tribunal (FTT). The FTT found that services supplied by the appellant to clients based outside the EU did not constitute ‘services of consultants…and other similar services… and the provision of information…’ within Article 59(c) of Council Directive 2006/112/EC and so were not treated as supplied outside the EU and outside the scope of UK VAT.<