Market leading insight for tax experts
View online issue

AXA and VAT exempt payment services revisited

Speed read

The Upper Tribunal has referred questions to the CJEU concerning the VAT treatment of supplies of services by a dental payment plan administrator to dental patients: DPAS Ltd v HMRC [2016] UKUT 373. The tribunal considered that it was not clear whether DPAS’s services qualified as ‘transactions concerning payments or transfers’ or, if they did so qualify, whether they were excluded from exemption as ‘debt collection’. In particular, the Upper Tribunal was concerned that it was difficult to reconcile the decision of the CJEU in the recent Bookit/NEC case, requiring a narrow, functional analysis of the exemption, with the statement in the earlier AXA decision that Denplan’s services in recovering payments for dentists would, in principle, have been exempt had they not amounted to debt collection.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.