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Smarter Money Ltd v Revenue and Customs: VDT 28 Jun 2006

Exempt Supply – services via internet introducing customers to potential lenders – no direct input by taxpayer into any actual contract concluded – whether exempt – yes – EC 6th Directive Article 13 – VATA s 31, Sch 9 Group 5.

Citations:

[2006] UKVAT V19632

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 02 September 2022; Ref: scu.243268

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