UT decides that card fee was part of wider service and subject to VAT (Silverdoor Ltd v HMRC)

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• Case details

Article summary

Tax analysis: In Silverdoor, the Upper Tribunal (UT) held that a credit card fee passed through to clients was ancillary to a wider reservation service and was therefore subject to VAT. It also held that the card payment facility did not in any case satisfy the conditions of the exemption for financial intermediaries.