[2003] EWCA Civ 492.

Court of Appeal (Civil Division).

Peter Gibson, Potter and Jonathan Parker L JJ.

Judgment delivered 11 April 2003.

Value added tax – Supply – Exemption – Taxpayer supplied loan facilities on behalf of bank to its customers – Whether supplies exempt from VAT as ‘granting of credit’ – Whether supplies were transactions, including negotiation, concerning accounts, payments, transfers and debts – Whether supply of insurance services separate exempt supply – Council Directive 77/388, art. 13(B)(a), (d)(1), (3).

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