SILVERDOOR LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00147 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE PHYLLIS RAMSHAW and JUDGE MARK BALDWIN on 23 May 2024
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VALUE ADDED TAX — whether charges raised by an agent arranging accommodation constituted consideration for a separate service falling within the exemption for financial intermediaries’ services – Item 5, Group 5, Schedule 9, Value Added Tax Act 1994 – no – appeal dismissed.
Published 24 May 2024