Target Group Ltd v R & C Commissioners
| Jurisdiction | UK Non-devolved |
| Judgment Date | 15 November 2019 |
| Neutral Citation | [2019] UKUT 340 (TCC) |
| Date | 15 November 2019 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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3 cases
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Target Group Ltd v Commissioners for HM Revenue and Customs
...transactions concerning payment or transfer. The UT (Zacaroli J and Judge Greg Sinfield) promulgated its decision on 15 November 2019 [2019] UKUT 340 (TCC), [2020] STC 1. It held that: “74. The decision of the CJEU in DPAS is, in our judgement, clear and unambiguous. Where the relevant ser......
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Target Group Ltd v HM Revenue and Customs
...Case No: A3/2020/0239 IN THE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM UPPER TRIBUNAL MR JUSTICE ZACAROLI and UTJ GREG SINFIELD [2019] UKUT 340 (TCC) Royal Courts of Justice Strand, London, WC2A 2LL Covid-19 Protocol: This judgment was handed down remotely by circulation to the partie......
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Target Group Ltd v Revenue and Customs Commissioners
...codes to the merchant acquirer, at that time, Girobank, the CA upheld the tribunal's conclusion. Just as in FDR sending the file to BACSUT [2019] BVC 520 both agreed that the service was taxable, but for different reasons. The FTT concluded that Target's service would have fallen within art......