Multimedia Computing Ltd and Another v Revenue and Customs: FTTTx 22 Nov 2016

FTTTx VALUE ADDED TAX – disposal of first appellant’s business to third party using second appellant as Jersey-resident SPV – first appellant providing outsourcing services – whether second appellant had fixed UK establishment – VATA ss 4, 7A, 9 – fixed UK establishment demonstrated – appeals dismissed

Citations:

[2016] UKFTT 779 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 January 2022; Ref: scu.573954