Target Group Ltd v Revenue and Customs: [2019] UKUT 340 (TCC) (15 November 2019)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Target Group Ltd v Revenue and Customs: [2019] UKUT 340 (TCC) (15 November 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/340.html
Cite as: [2019] UKUT 340 (TCC), [2019] STI 1882, [2020] STC 1

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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.

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/340.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Target Group Ltd v Revenue and Customs: [2019] UKUT 340 (TCC) (15 November 2019) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/340.html Cite as: [2019] UKUT 340 (TCC), [2019] STI 1882, [2020] STC 1