In the Virgin Media Ltd First Tier Tribunal (FTT) case a number of issues were considered. These were:
whether payment handling charges were exempt via: The VAT Act 1994, Schedule 9, Group 5, items (1) and (5)
whether the supply was separate from other media services
which VAT group member made the supply?
whether there was an intra-group supply
whether there was an abuse of rights
Source: marcusward.co
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