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SPORTS INVEST UK Ltd v Revenue & Customs (VAT - place of supply of football agent services - transfer of player from Sporting Lisbon to Inter Milan in 2016 - were the services supplied to the player or to Inter)

[2023] UKFTT 376

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

18th April, 2023

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
University of Newcastle v Revenue and Customs (VAT - SUPPLY : Place of)	[2017] UKFTT 145	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2017	BAILII		1
Airtours Holiday Transport Ltd v HMRC	[2016] UKSC 21; [2016] 4 All ER 1; [2016] 4 WLR 87	United Kingdom Supreme Court	United Kingdom	11 May 2016	BAILII		48
Wha Ltd v HMRC	[2013] UKSC 24; [2013] 2 All ER 907	United Kingdom Supreme Court	United Kingdom	1 May 2013	BAILII		38
Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd	[2013] UKSC 15; [2013] 2 All ER 719	United Kingdom Supreme Court	United Kingdom	13 Mar 2013	BAILII		52
Firstpoint (Europe) Ltd v Revenue & Customs	[2011] UKFTT 708	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Nov 2011	BAILII		2
MacDonald Resorts	[2010] ECR I-13179		Europe	circa 2010			5
Loyalty Management UK and Baxi Group	[2010] ECR I-9187		Europe	circa 2010			26
Vodafone 2 v HMRC	[2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 May 2009	BAILII		77

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