UK Tribunal Rules Lead Generation Services Qualify for VAT Exemption as Intermediary Services

• The UK First-Tier Tax Tribunal issued a judgment on June 5 in Case No. TC09543
• The case clarified VAT exemption rules for intermediary services
• The taxpayer was an online service provider offering lead generation services to IFAs for a fee
• The taxpayer claimed a VAT exemption and requested a refund for overpaid VAT
• HMRC denied the VAT refund, stating the services were subject to VAT
• The taxpayer appealed the decision
• The Tax Tribunal found the taxpayer was not a mere conduit
• The lead generation services did not involve advertising or promotional services
• The services qualified as intermediary services eligible for VAT exemption

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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