VALUE ADDED TAX – input tax – professional fees incurred in the acquisition of a minority shareholding in a company providing services to the taxpayer – whether direct and immediate link with the taxpayer’s own activities or merely an investment – Cibo Participations and Kretztechnik applied – appeal allowed in principle
Citations:
[2006] UKVAT V19898
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 May 2022; Ref: scu.247545