The Commissioners for HM Revenue and Customs v Paul Newey (t/a Ocean Finance): [2015] UKUT 0300 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 2 June 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v Paul Newey (t/a Ocean Finance): [2015] UKUT 0300 (TCC).

VAT – scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business – establishment of loan broking business in Jersey with processing services provided by UK business – whether UK business made supplies of loan broking services – whether scheme an abuse – F-tT decision holding supplies of advertising services made to Jersey business and no abuse – HMRC’s appeal dismissed.

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