In Gray & Farrar International LLP: international LLP v HMRC [2019] TC6507, a dating agency was narrowly unable to convince the First Tier Tribunal (FTT) that its full services fell within the definition of consultancy for VAT. As a result it should charge its non-EU customers VAT.

On appeal, the FTT considered that the supply was of 'a single composite service' and according to the authorities, that if a service goes beyond, or has material elements which go beyond, the principal and habitual activities of a consultant, it could not be described as a consultant.

The FTT disagreed about the outcome:

As the judge held the casting vote, his decision prevailed and the appeal was dismissed.

Useful links

VAT Place of supply of services (subscriber)
For services made to a non-business customer, UK VAT is charged unless the service is covered by an exception to the general rule.

External links

Gray & Farrar International LLP: international LLP [2019] TC6507