Target Group Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0340 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Sinfield on 15 November 2019.
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VAT – whether supplies of loan administration services made by appellant to a bank are exempt - Article 135(1)(d) PVD - Items 1 and 8 Group 5 Schedule 9 VATA - whether loan accounts are current accounts - whether services are transactions concerning payments or transfers - whether services are debt collection - appeal dismissed.
Published 15 November 2019