No. 16,288

Decision given by Stephen Oliver QC (Chairman) on 1 October 1999.

Exemption – Finance – Credit – Facility of instalment credit finance in conditional sale agreement for which separate charge made and disclosed to customer – Used car dealer – Administration fee – Whether fee consideration for supply of finance only or of finance and car – Whether fee consideration for exempt supply – Value Added Tax Act 1994, Sch. 9, Grp. 5, items 2, 3 and 4 – Directive 77/388, the sixth VAT directive, 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.