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Value added tax – Exemptions. The claimant issued judicial review proceedings, concerning whether the exemption from VAT conferred by United Kingdom primary legislation in respect of the supply of regulated access services by Royal Mail, as a designated provider of universal postal services, was consistent with European Union law. The Administrative Court held that, following the judgment in R (on the application of TNT Post UK Ltd) v Revenue and Customs Commissioners: C-357/07 ([2009] All ER (D) 175 (Apr)), the UK had amended the relevant VAT legislation in a way that had been compatible with EU law and the current UK VAT exemption was likewise compatible with EU law.
Value added tax – Exemptions. The claimant issued judicial review proceedings, concerning whether the exemption from VAT conferred by United Kingdom primary legislation in respect of the supply of regulated access services by Royal Mail, as a designated provider of universal postal services, was consistent with European Union law. The Administrative Court held that, following the judgment in R (on the application of TNT Post UK Ltd) v Revenue and Customs Commissioners: C-357/07 ([2009] All ER (D) 175 (Apr)), the UK had amended the relevant VAT legislation in a way that had been compatible with EU law and the current UK VAT exemption was likewise compatible with EU law.
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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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