|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 104 (Sep)|
|Neutral Citation:|| EWHC 2326 (Ch)|
|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|
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, .