Silverdoor Ltd v Revenue And Customs [2024] UKUT 147 (TCC) (23 May 2024)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2024/147.html
Cite as: [2024] UKUT 147 (TCC), [2024] BVC 508, [2024] STC 1033

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SILVERDOOR LIMITED v THE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMS [2024] UKUT 147 (TCC) (23 May 2024)


VALUE ADDED TAX - whether charges raised by an agent arranging accommodation constituted consideration for a separate service falling within the exemption for financial intermediaries' services - Item 5, Group 5, Schedule 9, Value Added Tax Act 1994 - no - appeal dismissed.

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2024/147.html