Jupiter Asset Management Group Ltd v Revenue and Customs (Procedure : Other): FTTTx 25 Jan 2019

PROCEDURE – application for issue of whether ‘open market value’ in Article 72 of the Principal VAT Directive and section 19 VAT Act 1994 is synonymous with ‘arm’s length price’ for transfer pricing purposes to be determined as preliminary issue – whether Wrottesley v HMRC applies – application refused

Citations:

[2019] UKFTT 56 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 December 2022; Ref: scu.635669