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:
Jurisdiction:
England and Wales
VAT
Updated: 05 June 2022; Ref: scu.677614