How apt that news of this case reached us on St Valentine’s Day (patron saint of beekeepers and epilepsy sufferers).
The taxpayer provided “matchmaker” services to clients to help them find a companion or perhaps, for those lucky few, a life partner.
The taxpayer treated the supplies as falling under Article 59 (c) of the VAT directive, the supply of “services of consultants, engineers, consultancy firms, lawyers, accountants, and other similar services, as well as data processing and the provision of information”.
Source Richard Luckin
Latest Posts in "United Kingdom"
- VAT on Hampers: Lidded Wicker Baskets Ancillary to Food and Drink, Not Separate Supply
- Report: UK VAT Rules Favor Demolition Over Building Reuse, Urges Tax Reform for Sustainability
- Is the UK a Tax-Efficient Cruising Base? Navigating VAT and Temporary Admission for Yachts
- One in Three Large UK Firms Face Record VAT Investigations as HMRC Cracks Down
- Tribunal Rules Hampers’ Lidded Baskets Share VAT Treatment with Food and Drink Items














