ING Intermediate Holdings Ltd v Revenue and Customs: UTTC 5 Jul 2016

UTTC VAT – deductibility of input tax- whether provision of deposit accounts involved a supply by bank – whether supply was for consideration capable of quantification – whether investment by bank of funds received was an economic activity

[2016] UKUT 298 (TCC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.567365