[2011] EWCA Civ 1607.

Court of Appeal (Civil Division).

Arden and Rimer L JJ and Ryder J.

Judgment delivered 20 December 2011.

Value added tax – Exemption – Finance – Transactions concerning payments – Payment handling – Debt collection – Payment handling services supplied by Denplan to dentists covered by term ‘debt collection’ and thus excluded from VAT exemption for finance transactions – HMRC's appeal allowed – Directive 77/388, art. 13(B)(d)(3) – Value Added Tax Act 1994, Sch. 9, Grp. 5, item 1.

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