Legislation

Value Added Tax Regulations 1995

1 decision citing this instrument.

Provisions cited

regulation 102 of the Value Added Tax Regulations 1995regulation 103 of the Value Added Tax Regulations 1995regulation 29(1A) of the Value Added Tax Regulations 1995regulation 90 of the Value Added Tax Regulations 1995

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…