Read the full decision in
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.
Published 1 December 2016