VAT – scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business – establishment of loan broking business in Jersey with processing services provided by UK business – whether UK business made supplies of loan broking services – whether scheme an abuse – F-tT decision holding supplies of advertising services made to Jersey business and no abuse – HMRC’s appeal dismissed
[2015] UKUT 300 (TCC)
Bailii
England and Wales
VAT
Updated: 01 January 2022; Ref: scu.549101