Firstpoint (Europe) Ltd v Revenue & Customs [2011] UKFTT 708 (TC) (04 November 2011)

Firstpoint (Europe) Ltd v Revenue & Customs [2011] UKFTT 708 (TC) (04 November 2011)

The Tribunal found that Firstpoint's services are intermediary services within the meaning of VATA 1994 Schedule 4A paragraph 10 and Council Directive 2008/8/EC Article 46, as they facilitate the making of supplies (sports scholarships) by US academic institutions to UK student athletes. Therefore, the place of supply is the USA, and the services are outside the scope of UK VAT.

Citation
[2011] UKFTT 708
Parties
Appellant: Firstpoint (Europe) Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
04 November 2011
Procedural Posture
VAT Appeal / First Tier Tribunal (tax) Substantive Decision
Outcome
Appeal Allowed
Legal Topics
VAT, Place of Supply, Intermediary Services, Council Directive 2008/8/ec, Value Added Tax Act 1994
Tax Law European Union Law VAT Place of Supply Intermediary Services Council Directive 2008/8/ec Value Added Tax Act 1994

Case Brief

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Parties

Firstpoint (Europe) Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal (tax) Substantive Decision

Legal Issues

  1. 1 Whether Firstpoint (Europe) Ltd's services are intermediary services for VAT purposes under VATA 1994 and Council Directive 2008/8/EC Article 46
  2. 2 Whether the place of supply of Firstpoint's services is the UK or the USA
  3. 3 Whether VAT is chargeable on Firstpoint's services

Ratio Decidendi

The Tribunal found that Firstpoint's services are intermediary services within the meaning of VATA 1994 Schedule 4A paragraph 10 and Council Directive 2008/8/EC Article 46, as they facilitate the making of supplies (sports scholarships) by US academic institutions to UK student athletes. Therefore, the place of supply is the USA, and the services are outside the scope of UK VAT.

Court Disposition

Appeal Allowed

Orders

  • HMRC's decision that VAT is chargeable on Firstpoint's services is set aside.
  • Firstpoint's services are outside the scope of UK VAT as the place of supply is the USA.