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UT makes reference to Court of Justice post Bookit and NEC (HMRC v DPAS Ltd)

UT makes reference to Court of Justice post Bookit and NEC (HMRC v DPAS Ltd)
Published on: 22 August 2016
Published by: LexisPSL
  • UT makes reference to Court of Justice post Bookit and NEC (HMRC v DPAS Ltd)
  • Original news
  • What are the practical implications of this case?
  • What was this case about?
  • What did the tribunal decide?
  • VAT exemption under VAT Directive, art 135(1)(d)
  • Was the supply 'debt collection'?
  • Case details

Article summary

Tax analysis: The Upper Tribunal (UT) has stayed determination of the remaining issues in a payment plan case and decided to make a reference to the Court of Justice on the application of the VAT exemption for dealing with money and the meaning of debt collection. The Court of Justice’s decisions in Bookit Ltd v Revenue and Customs Commissioners and Revenue and Customs Commissioners v National Exhibition Centre Ltd were not sufficient to determine the outstanding issues in this case. or take a trial to read the full analysis.

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