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Value Added Tax – Supply of goods or services. Two sets of proceedings had concerned the repayment of VAT on management services provided to closed-end investment trusts companies, and a number of rulings had been made by the Chancery Division in respect of changes in the legislation that had affected the trusts' entitlement to reclaim VAT from the Revenue and Customs Commissioners. Both the trusts and the Revenue appealed. The Court of Appeal, Civil Division, allowed the appeals and, in so doing, clarified the scope of s 80(7) of the Value Added Tax Act 1994.
Value Added Tax – Supply of goods or services. Two sets of proceedings had concerned the repayment of VAT on management services provided to closed-end investment trusts companies, and a number of rulings had been made by the Chancery Division in respect of changes in the legislation that had affected the trusts' entitlement to reclaim VAT from the Revenue and Customs Commissioners. Both the trusts and the Revenue appealed. The Court of Appeal, Civil Division, allowed the appeals and, in so doing, clarified the scope of s 80(7) of the Value Added Tax Act 1994.
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Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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