No. 19,854.

Decision given on 30 October 2006 by Mr Demack (Chairman).

Exemption – Finance – Whether services of appellant those of negotiation and payment of solicitors carrying out re-mortgaging transactions for lenders or supplies of management, auditing and information technology services – Whether exempt under Value Added Tax Act 1994, Sch. 5, Grp. 5, items 1 and/or 5; EC Directive 77/388, the sixth VAT directive, art. 13(B)(d)(3) (now Directive 2006/112, art. 135(1)).

  The issue was the liability to VAT of services supplied by the appellant to mortgage lenders in respect of re-mortgages.

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