Emerchantpay Ltd v Revenue and Customs (..): FTTTx 9 Sep 2022

VAT Whether Supplies Made By The Appellant Are Properly Categorised As Financial Intermediation and, therefore, exempt under Item 5, Group 5 of Schedule 9 to the Value Added Tax Act 1994. Volker Ludwig v Finanzamt Luckenwalde (Case C-453/05) and CSC Financial Services [2001] ECRI-10237 considered.
Held: the Appellant’s supplies are exempt.

Citations:

[2022] UKFTT 334 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.681376