VAT – supplies in connection with establishment and supervision of consumer Individual Voluntary Arrangements (IVAs) – whether exempt supplies of financial services – art 135(1)(d), Principal VAT Directive and Item 5, Group 5, Sch 9, VATA 1994
Citations:
[2011] UKFTT 350 (TC), [2011] SFTD 1028, [2011] STI 1952
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 October 2022; Ref: scu.443067