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

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


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, .

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