VAT. Whether supplies made by the Appellant are properly categorised as financial intermediation and, therefore, exempt under Item 5, Group 5 of Schedule 9 to the Value Added Tax Act 1994. Volker Ludwig v Finanzamt Luckenwalde (Case C-453/05) & CSC Financial Services [2001] ECRI-10237 considered. Held: the Appellant’s supplies are exempt.
Source: bailii.org
Latest Posts in "United Kingdom"
- VAT Rates: 5% for Renewable Energy Installations, 20% for Double Glazing
- Company Liable for Unpaid Import VAT Due to EORI Confusion and Lack of Evidence, Appeal Dismissed
- VAT Input Tax Denied for Nursery Property: Option to Tax Disapplied in Nissi N Nissi Ltd Case
- HMRC Confirms VAT Exemption for Locum Doctors After Landmark Isle of Wight NHS Tribunal Decision
- HMRC Introduces Mandatory Registration for Tax Advisers from May 2026: Key Rules and Exemptions
