Norseman Gold Plc v Revenue and Customs: FTTTx 12 Jun 2014

FTTTx VALUE ADDED TAX – input tax – whether appellant carrying on economic activity – whether expenses attributable to onward taxable supply – UK resident company providing management services to overseas subsidiaries – no agreement on amount of consideration to be paid by subsidiaries – no – whether taxable supplies made – no – whether assessments in time – yes – appeal dismissed

Citations:

[2014] UKFTT 573 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 August 2022; Ref: scu.526941