Target Group Ltd v Revenue and Customs: UTTC 15 Nov 2019

VAT – whether supplies of loan administration services made by appellant to a bank are exempt – Article 135(1)(d) PVD – Items 1 and 8 Group 5 Schedule 9 VATA – whether loan accounts are current accounts – whether services are transactions concerning payments or transfers – whether services are debt collection – appeal dismissed.
[2019] UKUT 340 (TCC)
Bailii
England and Wales

Updated: 23 March 2021; Ref: scu.646062