Appeal Dismissed: Barclays Services Corporation VAT Group Application Refusal – Tax Tribunal Decision

• First-tier Tribunal Tax Chamber in London heard an appeal regarding the refusal to admit the First Appellant as a member of a VAT group
• The appeal was dismissed
• Barclays Service Corporation and Barclays Execution Services Limited were the Appellants
• The Commissioners for HM Revenue and Customs were the Respondents
• The Application was rejected on the grounds that the First Appellant was not established in the UK and for the protection of revenue
• Evidence was presented by witnesses from both sides
• The head of BSC UK Branch, Eleni Hadjikakou, provided testimony
• The Tribunal considered all submissions and materials before making a decision

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---