Performance Leads Ltd (PL), run by Neil Ainsworth form North Yorkshire, appealed to the First Tier Tribunal (FTT) against VAT assessments totalling £247,407.92 as it believed it had overpaid.

The company operates two websites, financial-advisors-near-me.co.uk and pension-advisers-near-me.co.uk, both gathering data from people who were looking for financial advice, then provided the leads to its IFA clients. It would then earn a percentage from the lead if a deal was completed.