United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Newey (t/a Ocean Finance) [2015] UKUT 300 (TCC) (2 June 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/300.html
Cite as: [2015] STI 2023, [2015] UKUT 300 (TCC), [2015] STC 2419, [2015] BVC 517

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Revenue And Customs v Newey (t/a Ocean Finance) [2015] UKUT 300 (TCC) (2 June 2015)

VAT – scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business – establishment of loan broking business in Jersey with processing services provided by UK business – whether UK business made supplies of loan broking services – whether scheme an abuse – F-tT decision holding supplies of advertising services made to Jersey business and no abuse – HMRC’s appeal dismissed

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