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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SILVERDOOR LIMITED v Revenue & Customs (VAT - financial services exemption - whether supply for card handling - no) [2022] UKFTT 233 (TC) (28 July 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08554.html
Cite as: [2022] UKFTT 233 (TC)

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Decision Number: TC 08554
Appellant: SILVERDOOR LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Anne Fairpo
Date Of Decision: 28/07/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: VAT - financial services exemption - whether supply for card handling - no - whether actions of taxable person amounted to execution of a transfer of money - no - whether changed the legal and financial relationships between the parties - no - whether within financial services exemption - no - appeal dismissed
PDF Copy:                                 [2022] UKFTT 233 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08554.html