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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SILVERDOOR LIMITED v Revenue & Customs (VAT - financial services exemption - whether supply for card handling - no) [2022] UKFTT 233 (TC) (28 July 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08554.html
Cite as: [2022] UKFTT 233 (TC)
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| Decision Number: | TC 08554 |
| Appellant: | SILVERDOOR LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Anne Fairpo |
| Date Of Decision: | 28/07/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT - financial services exemption - whether supply for card handling - no - whether actions of taxable person amounted to execution of a transfer of money - no - whether changed the legal and financial relationships between the parties - no - whether within financial services exemption - no - appeal dismissed |