City of Belfast Warehousing Ltd v Revenue and Customs: VDT 12 Jun 2007

Value added tax – Input tax – Supply of goods and services – Deductibility of items claimed as input tax – Supply of professional legal services – Solicitors instructed Counsel briefed. Taxpayer the subject of company law proceedings – Petition to wind-up the company and for relief under Article 452 of the Companies [Northern Ireland] Order 1986 – Unfair prejudice – Shareholders joined to the proceedings – Whether professional legal services were supplied to the company or to the shareholders – Value Added Tax Act, s.24[1].

[2007] UKVAT V20196
England and Wales


Updated: 22 November 2021; Ref: scu.258959