Queen’s Bench Division (Crown Office List).

Keene J.

Judgment delivered 25 February 1998.

Value added tax – Exemption – Finance – Negotiation of or making arrangements for granting credit – Taxpayer provided support functions for company providing finance for hire purchase agreements – Meaning of ‘negotiation of credit’ – Whether single supply was exempt negotiation of credit or standard-rated accounting and administrative services – Value Added Tax Act 1994, Sch. 9, Grp. 5, item 5; Sixth VAT directive (Directive 77/388) of 17 May 1977 (OJ 1977 L145/1), art. 13(B)(d)(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.