HM Revenue and Customs v Airtours Holidays Transport Ltd; UTTC 8 Nov 2010

References: [2010] UKUT 404 (TCC), [2011] STC 239, [2010] STI 3248, [2010] BVC 1587
Links: Bailii
UTTC INPUT TAX – tripartite agreement entered into by the Respondent, a number of financial institutions and PricewaterhouseCoopers whose fee was to be paid for by the Respondent-whether input tax of the Respondent – no -appeal allowed.
This case cites:

• Appeal from – Airtours Holiday Transport Ltd -v- Revenue & Customs FTTTx (Bailii, [2009] UKFTT 256 (TC), [2010] BVC 2117, [2010] STI 1479)
  VAT – deduction of input tax – did the paying party receive a supply – yes – appeal allowed. . .