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In a decision that has huge practical issues for supervisors in current cases and former supervisors in closed cases, the First Tier Tribunal (Tax) allowed the taxpayer's appeal and held that supplies made in connection with consumer individual voluntary arrangements were not taxable supplies for VAT purposes. The services provided by the nominee and supervisor amounted to negotiation and payment handling, which were exempt from VAT.
"This is the ultimate statement of where the law on IVAs is to be found in our great common law...