No. 20,528

Decision given on 9 January 2008 by Dr Avery Jones CBE (Chairman).

Exemption – Negotiation with credit card customers in arrears – Whether excluded from exemption as debt collection in the sixth VAT directive (Directive 77/388), art. 13(B)(d)(3) – Whether exempt under the Value Added Tax Act 1994, Sch. 9, Grp. 5.

  The issue was whether certain services supplied to the appellant by a South African company (D) were a single supply of debt collection services so that the appellant was liable to a reverse charge under the Value Added Tax Act 1994, s. 8.

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