Blackrock Investment Management (UK) Ltd v The Commissioners for HM Revenue and Customs: UTTC 20 Dec 2018

VAT – exemption for management of special investment funds (SIFs) – Article 135.1(g), Principal VAT Directive (2006/112/EC) – single supply of an integrated trading, portfolio management and risk reporting software application – whether ‘management’ of SIFs – whether the consideration for the supply could be apportioned so as to be exempt in so far as used to manage SIFs and taxable in so far as used to manage non-SIFs – reference of apportionment issue to the CJEU

[2018] UKUT 415 (TCC)
England and Wales


Updated: 30 November 2021; Ref: scu.632171