FTTTx VALUE ADDED TAX- repayments – Appellant supplying investment management and administration services to a group pension fund – VAT charged on all services – no over-charge in respect of net of VAT costs themselves – Appellant ‘refunds’ part of payment made by pension fund – whether a decrease in consideration for the supply within regulation 38 Value Added Tax Regulations 1995 – appeal dismissed
[2014] UKFTT 1059 (TC)
Bailii
England and Wales
VAT
Updated: 24 December 2021; Ref: scu.540293