- The Supreme Court has denied a taxpayer’s permission to appeal a decision regarding the application of UK VAT on exclusive matchmaking services provided to customers outside the EU.
- The taxpayer argued that no UK VAT was due as the services were primarily advice and information, which are not subject to VAT under VATA 1994 Schedule 4A 16(2)(d).
- The First-Tier Tribunal (FTT) found for HMRC, but the Upper Tribunal (UT) allowed the taxpayer’s appeal, considering the advice element to be predominant.
- However, the Court of Appeal (CoA) overturned the UT decision, concluding that the services were not covered by the VAT exemption and were subject to VAT in the UK under the basic B2C rule.
- The CoA decision applies to pre-Brexit supplies.
Source KPMG
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