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Decision Number: |
TC 00919 |
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Appellant:
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Fanfield Limited
Thexton Training Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Sir Stephen Oliver QC
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Date Of Decision:
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11/01/2011 |
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Main Category:
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VAT - ADMINISTRATION |
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Main Subcategory:
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Other |
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Notes:
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FLAT RATE SCHEME – Relevant turnover – Exempt supplies - Bank interest – whether bank interest an exempt supply – In principle: Yes – Whether bank interest constitutes a receipt arising in the course or furtherance of any business carried on by Appellant – No – VAT Act 1994 s.26B – VAT Act 1994 Schedule 9 Group 5 Items 2 and 8 |
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Decision(s) to Download:
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TC00919.doc 
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