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:
Jurisdiction:
England and Wales
VAT
Updated: 17 October 2022; Ref: scu.681376