South African Tourist Board v Revenue and Customs: UTTC 25 Jun 2014

VAT – input tax recoverability – s 26 VATA – reg 103 VAT Regulations – whether certain activities of appellant would be taxable supplies if made in the UK – whether supplies made for a consideration – art 2, Principal VAT Directive – Apple and Pear; Tolsma – whether appellant acting as a taxable person – economic activity – art 9, Principal VAT Directive

[2014] UKUT 280 (TCC)
Bailii
England and Wales

VAT

Updated: 17 December 2021; Ref: scu.534520