HSBC Electronic Data Processing (Guangdong) Ltd and Others v Revenue and Customs: UTTC 15 Feb 2022

VALUE ADDED TAX – preliminary issues hearing -VAT grouping rules -interpretation of ‘established’ and ‘fixed establishment’ in section 43A Value Added Tax Act 1994 – relevance of any failure to consult VAT Committee – measures which are permissible to prevent tax evasion or avoidance – relevance and interpretation of section 84(4D) VATA

Citations:

[2022] UKUT 41 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 June 2022; Ref: scu.677614