[2011] UKFTT 68 (TC)
TC00946
LONDON TRIBUNAL CENTRE Reference No: LON/2004/0046
(1) J P MORGAN FLEMING CLAVERHOUSE INVESTMENT TRUST PLC
(2) THE ASSOCIATION OF INVESTMENT TRUST COMPANIES Appellants
- and -
COMMISSIONERS OF HM REVENUE AND CUSTOMS Respondents
Tribunal: THEODORE WALLACE (Chairman)
MRS CATHERINE FAQLTHARSON, ACA
MRS LYNNETH SALISBURY, LLB, JP
Sitting in public in London on 9 May 2005
DIRECTION
UPON THE APPEAL dated 15 January 2004 against a decision dated 15 December 2003
UPON THE APPLICATION of both parties at the outset of the appeal hearing that the
Tribunal should refer to the Court of Justice of the European Communities questions as to the
interpretation of Article 13B(d)(6) of the Sixth Council Directive on VAT in relation to the
supply of management services to investment trust companies
UPON HEARING on 9 May 2005 Paul LasokQC and Mario Angiolini, instructed by
Anbreen Khan, Deloitte and Touche LLP, for the Appellants and Kenneth Parker QC and
Raymond Hill, instructed by the Acting Solicitor for HM Revenue and Customs, for the
Respondents
AND UPON READING the draft questions agreed by the parties together with a draft
Schedule submitted on 17 June 2005
AND HAVING CONSIDERED further written representations by the parties
UPON the Tribunal being satisfied that a decision on the questions set out at paragraph 73 of
the Schedule to this Direction is necessary to enable it to give judgment on the appeal
g.Die0046-Fle.Wallace
IT IS DIRECTED THAT
1. That the questions contained in paragraph 73 of the Schedule hereto be referred
to the Court of Justice for a preliminary ruling pursuant to Article 234 of the
EC Treaty
2. That further proceedings relating to this appeal be stayed until the Court of
Justice has given its preliminary ruling on the questions referred or until further
order
3. That the Registrar forthwith, and without waiting for the time to appeal against
this Direction to expire, transmits to the Registrar of the Court of Justice copies
of this Direction and the Schedule hereto
THEODORE WALLACE
Chairman
Release Date: 12 May 2005