Revenue and Customs Commissioners v. Findmypast Ltd., [2017] CSIH 59

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Summaries

Summary Under

prior cases reviewed for principles rather than similar facts

After discussion the leading cases on point, Lord Drummond Young noted (at para. 20) that additional cases raised by counsel for HMRC “were...

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Summary Under

supply of genealogical records by website in satisfaction of previously purchased credits was a service

Findmypast carried on the business of providing access to genealogical and ancestry websites which it owned or in respect of which it held a...

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Summary Under

the time of a supply of services was accelerated by prepayment only where the services were precisely identifiable

Findmypast carried on the business of providing access to genealogical and ancestry websites which it owned or in respect of which it held a...

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Summary Under

precise services to be purchased with credits were not yet identified

The European VAT rules had a prepayment rule broadly similar to ETA s. 152(1), which Lord Drummond Young noted (at para. 46) had been interpreted...

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