- Intermediary Exemption Scope: Providing contact information for individuals seeking financial advice qualifies as a task under the intermediary exemption, emphasizing the role of intermediaries in facilitating financial connections.
- CJEU Case Reference: The Tribunal did not reference the CJEU case CSC, which could have strengthened its conclusion regarding the classification of the provided service.
- Conclusion on Service Classification: The nature of the service offered aligns with the concept of “pointing out suitable opportunities,” further supporting its inclusion under the intermediary exemption.
Source Fabian Barth
Latest Posts in "United Kingdom"
- Looking Again At Options To Tax supplies of land or buildings
- High Court Rules Curaçao Bank Unaware of £220m VAT Fraud, Dismissing Liquidators’ Claims
- Hippodrome Casino’s VAT Recovery Appeal Rejected by Tribunal, Standard Method Upheld
- Rethinking Britain’s VAT: Simplify Rules and Expand Coverage for Economic Stability
- UK Implements EPR Scheme for Packaging, Modulated Fees Begin in 2026
