Revenue and Customs v Tower Resources Plc: UTTC 20 May 2021

VALUE ADDED TAX – holding company providing services to subsidiaries – whether FTT failed to make complete findings of fact – whether supplies were made for consideration – whether supplies amounted to an economic activity
[2021] UKUT 123 (TCC)
Bailii
England and Wales

Updated: 20 June 2021; Ref: scu.662819