Legislation

Schedule 10 to the Value Added Tax Act 1994

1 decision citing this instrument.

Provisions cited

paragraph 8 of Schedule 10 to the Value Added Tax Act 1994

Decisions

MBNA Europe Bank Limited v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal5 Jan 2006Added 6 Aug 2026

MBNA Europe Bank Ltd is a "monoline" credit card bank and a partially exempt trader, its core business consisting of exempt supplies of credit falling within Group 5 of Schedule 9 to the Value Added Tax Act 1994. It raises…