In HMRC v Axa UK plc (CA – 20 December) a company which collected fees for dentists by monthly instalments had treated the sums which it charged its clients as exempt from VAT. HMRC issued an assessment charging tax on them and the company appealed. The case was referred to the ECJ (Case C-175/09) which held that Article 13B(d)(3) of the Sixth Directive should ‘be interpreted as meaning that the exemption from VAT provided for by that provision does not cover a supply of services which consist in essence in requesting a third party’s bank to transfer to the service supplier’s account via the direct debit system a sum due from that party to the service supplier’s client in sending to the client a statement of the sums received in making contact with the third parties from...
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In HMRC v Axa UK plc (CA – 20 December) a company which collected fees for dentists by monthly instalments had treated the sums which it charged its clients as exempt from VAT. HMRC issued an assessment charging tax on them and the company appealed. The case was referred to the ECJ (Case C-175/09) which held that Article 13B(d)(3) of the Sixth Directive should ‘be interpreted as meaning that the exemption from VAT provided for by that provision does not cover a supply of services which consist in essence in requesting a third party’s bank to transfer to the service supplier’s account via the direct debit system a sum due from that party to the service supplier’s client in sending to the client a statement of the sums received in making contact with the third parties from...
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