Revenue and Customs Commissioners v Findmypast Ltd

Value added tax – Supply of services – Repayment of tax – Nature of supply –Prepayment – Face-value vouchers. Court of Session: Refusing an appeal by HMRC against a decision of the Upper Tribunal in a case in which a taxpayer company which provided online access to genealogical and ancestry information and sold Pay As You Go ('PAYG') vouchers in respect of access to genealogical records claimed a repayment of VAT, tax having been paid not only in respect of vouchers that were used to access genealogical records but also in respect of vouchers that remained unredeemed, the court held that while the PAYG credits did not amount to face-value vouchers within the meaning of Sch 10A of the Value Added Tax Act 1994, the taxpayer's claim succeeded because the nature of its supply to PAYG customers was the supply of genealogical records selected by a customer and viewed or downloaded by that customer, and the payments made by customers when they purchased PAYG credits did not amount to a prepayment within the meaning of s 6(4) of the 1994 Act.

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