In HMRC v Axa UK plc (ECJ Case C-175/09) a company collected fees for dentists by monthly instalments. The dentists who participated in this scheme paid the company a monthly service charge. The company treated these service charges as exempt from VAT. HMRC issued an assessment charging tax on the service charges and the company appealed. The tribunal reviewed the evidence in detail and allowed the appeal in part holding that the service charges were not solely consideration for transfers of money but also covered other services such as a registration facility and the use of a website so that the fees should be apportioned. Both HMRC and the company appealed to the CA which directed that the case should be referred to the ECJ.
The ECJ found in favour of HMRC holding that Article 13B(d)(3) of the Sixth Directive should...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In HMRC v Axa UK plc (ECJ Case C-175/09) a company collected fees for dentists by monthly instalments. The dentists who participated in this scheme paid the company a monthly service charge. The company treated these service charges as exempt from VAT. HMRC issued an assessment charging tax on the service charges and the company appealed. The tribunal reviewed the evidence in detail and allowed the appeal in part holding that the service charges were not solely consideration for transfers of money but also covered other services such as a registration facility and the use of a website so that the fees should be apportioned. Both HMRC and the company appealed to the CA which directed that the case should be referred to the ECJ.
The ECJ found in favour of HMRC holding that Article 13B(d)(3) of the Sixth Directive should...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
