Source: All England Reporter
Publisher Citation: [2006] All ER (D) 104 (Sep)
Neutral Citation: [2006] EWHC 2326 (Ch)
Court: Chancery Division
Judge:

Briggs J

Representation Roderick Cordara QC and Mark Smith (instructed by KPMG LLP) for the appellant.
  Nicholas Paines QC and Peter Mantle (instructed by Solicitors for HM Revenue and Customs) for the Commissioners.
Judgment Dates: 22 September 2006

Catchwords

Value added tax - Supply of goods or services - Supply of services for a consideration - Appellant operating securitisation scheme - Appellant assigning customer debts to third party for purpose of raising capital - Whether assignment being supply of service - Whether repetition of service under assignment agreement incurring attributable inputs - Value Added Tax Regulations 1995, .

The Case

Practice Areas

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