Legal News

System enabling (but not effecting) payment is standard rated VAT supply (PayPoint v HMRC)

Published on: 30 May 2017
Published by a LexisNexis Tax expert

Table of contents

  • Original news
  • What are the practical implications of this case?
  • What was this case about?
  • What were the main arguments?
  • What did the FTT decide?
  • Case details

Article summary

Tax analysis: The First-tier Tax Tribunal (FTT) held in favour of the PayPoint appellants that the supply to their utility service provider clients of a system enabling the clients’ own customers to pay their bills at local shops and other retailers constituted a standard-rated supply for VAT purposes because the system did not effect the payment.

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