FTTTx VALUE ADDED TAX – financial transactions – exemption – Article 135(1)(d) Principal VAT Directive – card handling services – nature of services – whether transactions concerning payments – scope of exemption – questions to be referred to the CJEU for a preliminary ruling – whether in any event to be excluded from exemption as debt collection – abuse of rights
[2014] UKFTT 856 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.536410
