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:
Jurisdiction:
England and Wales
VAT
Updated: 31 August 2022; Ref: scu.526941