JPMORGAN CHASE BANK N.A. v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2025] UKUT 00188 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE PHYLLIS RAMSHAW
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VAT 鈥� Intra-group provision of services by infrastructure providing entity within group 鈥� issue arising over whether supply or supplies taxable under s43(2A) and (2B) VATA 鈥� whether single supply of support functions or multiple supplies of trading infrastructure services specific to particular business areas 鈥� 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) 鈥� appeal dismissed
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Published 20 June 2025