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HMRC v Finmeccanica Group Services SpA

In HMRC v Finmeccanica Group Services SpA [2015] UKUT 378 (16 July 2015) the UT found that supplies made by an Italian company to its fellow subsidiaries at a UK airshow were made in the UK.

FGS an Italian company had made claims for the repayment of VAT charged to it by suppliers in connection with the provision of an enclosure at the Farnborough International Airshow. Under the Refund Directive (the 13th VAT Directive) a VAT refund is only available if the taxable person claiming the refund does not make any supply in the United Kingdom. The issue was therefore the place of the supplies made by FGS to its Italian sister companies under the Principal VAT Directive prior to 1 January 2010.

The UT found that the FTT had been wrong to find that because the services provided by FGS fell within the...

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