Baillie Gifford and Co v Revenue and Customs: FTTTx 25 Jun 2019

VALUE ADDED TAX – VAT grouping legislation – art 11 of the VAT Directive – section 43A of VATA – ‘body corporate’ as an eligibility criterion – partnership not eligible for participation – CJEU decision in Larentia + Minerva- breach of EU principle of fiscal neutrality – relevant EU provision has no direct effect – whether conforming construction possible to go with ‘the grain of the legislation’ – whether distinction to be drawn for a Scottish partnership – appeal allowed
[2019] UKFTT 410 (TC)
England and Wales

Updated: 04 February 2021; Ref: scu.639109