Barclays Bank Plc v Revenue and Customs: VDT 9 Jan 2008

EXEMPTION – negotiation with credit card customers in arrears – whether excluded from exemption as debt collection in art.13B(d)(3) of the Sixth Directive – yes – whether exempt under Group 5 of Sch 9 VAT Act 1994 – no

Citations:

[2008] UKVAT V20528

Links:

Bailii

VAT

Updated: 13 July 2022; Ref: scu.263921