INTELLIGENT MONEY LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00236 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Rajah and Judge Ashley Greenbank on 26 September 2023
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VAT – fees paid to the administrator of a self-invested personal pension (SIPP) – whether fees are consideration for an insurance transaction within Group 2 Schedule 9 Value Added Tax Act 1994 – no – appeal dismissed