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Decision Number: |
TC 06069 |
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Appellant:
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Blackrock Investment Management (UK) Ltd |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Guy BRANNAN
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Date Of Decision:
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15/08/2017 |
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Main Category:
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VAT - EXEMPT SUPPLIES |
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Main Subcategory:
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Finance |
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Notes:
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VALUE ADDED TAX – exemption for management of special investment funds - Item 9 Group 5 Schedule 9 Value Added Tax Act 1994 and Article 135.1 (g) Principal VAT Directive – reverse charge - supply of services delivered by means of a computerised fund management platform – whether supply exempt – whether consideration for a single supply consisting of predominantly non-exempt services can be “apportioned” between non-exempt and exempt use - appeal dismissed |
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Decision(s) to Download:
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TC06069.pdf 
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