Clydesdale Bank Plc v Revenue and Customs (Procedure : The Issue of A Bank Note): FTTTx 6 Jun 2019

VAT – ‘the issue of a bank note’ – Item 1, Group 11, Sch 8 VATA – distinction with authorised issuing banks and others – distinction with Bank of England – Bank Notes (Scotland) Act 1845 – Banking Act 2009 – HMRC policy – appeal allowed

Citations:

[2019] UKFTT 419 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 October 2022; Ref: scu.641238