Praesto Consulting UK Ltd v HM Revenue and Customs: CA 11 Mar 2019

The court was asked whether, on the facts as found, a company which pays the legal fees relating to the defence of civil proceedings brought against its sole director is entitled to credit for VAT input tax charged in relation to those fees.

Citations:

[2019] EWCA Civ 353

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 May 2022; Ref: scu.634764