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Indirect Tax Case Alerter

The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks together with the relevant legislation and history and the team's analysis of the implications of each case
HBOS plc (XA80/07)
The issues
This case concerns the VAT treatment of debt negotiation and collection services provided by third-party agents and whether the services received by HBOS are exempt supplies within the meaning of the legislation quoted below or whether those services are excluded from exemption as being 'debt collection'.
Relevant legislation
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