Decision given on 19 April by Gordon Coutts QC (Chairman).
Exemption – Debt collection – Whether contract giving creditor’s agents power to negotiate terms for payment removes their activity from classification as debt collection – EC Directive 77/388, the sixth VAT directive, art. 13(B)(d); Value Added Tax Act 1994, Sch. 9, Grp. 5, items 2 and 5.
The issue was whether services provided to the appellant by a number of agents in relation to sums said to be due to the appellant were exempt supplies or were excluded from exemption by being debt collection.
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