JPMORGAN CHASE BANK N.A. v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2025] UKUT 00188 (TCC)

Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE PHYLLIS RAMSHAW

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
20 June 2025
Category:
Tax
Release date:
17 June 2025

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VAT 바카라 사이트“ Intra-group provision of services by infrastructure providing entity within group 바카라 사이트“ issue arising over whether supply or supplies taxable under s43(2A) and (2B) VATA 바카라 사이트“ whether single supply of support functions or multiple supplies of trading infrastructure services specific to particular business areas 바카라 사이트“ whether if more than one supply whether any exempt under Payment or Securities exemption (Schedule 9, Group 5 VATA Article 135(1)(d) and/or (f) Principal VAT Directive) 바카라 사이트“ appeal dismissed

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Published 20 June 2025