Commentary

V6.108 Changes in VAT law

Part V6 Business by business

V6.108 Changes in VAT law

V6.108 Changes in VAT law

The CJEU decision in Card Protection Plan Ltd v C & E Comrs (Case C-349/96) [1999] STC 270 continues to have repercussions with a number of appeals testing HMRC's interpretation of the law. Perhaps predictably, these cases demonstrate the difficulties faced in applying the tests laid down in that case and earlier cases. Part of the reason for this lies in the fact that very often balancing the various indicators is a question of fact and degree. A potentially unwelcome development since the CPP case was seen in the case of Baxendale in which the

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