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Decision Number: TC 02063
Appellant: Bloomsbury Wealth Management LLP
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Philip GILLETT
Greg SINFIELD
Date Of Decision: 13/06/2012
Main Category: VAT - EXEMPT SUPPLIES
Main Subcategory: Finance
Notes: VAT – EXEMPT SUPPLIES – finance - whether appellant supplied intermediary
services or services of management and advice - held, advice ancillary and
predominant supply of intermediary services - whether intermediary services in
relation to item 6 (exempt) or item 9 (standard rated) – held, in relation to item 6
appeal allowed
Decision(s) to Download: TC02063.pdf TC02063.pdf