BlackRock Investment Management (UK) Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0415 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Berner on 20 December 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 20 December 2018

• Category: Tax
• Release date: 20 December 2018

Read the full decision in .

VAT 바카라 사이트� exemption for management of special investment funds (SIFs) 바카라 사이트� Article 135.1(g), Principal VAT Directive (2006/112/EC) 바카라 사이트� single supply of an integrated trading, portfolio management and risk reporting software application 바카라 사이트� whether 바카라 사이트渕anagement바카라 사이트� of SIFs 바카라 사이트� whether the consideration for the supply could be apportioned so as to be exempt in so far as used to manage SIFs and taxable in so far as used to manage non-SIFs 바카라 사이트� reference of apportionment issue to the CJEU.

Published 20 December 2018