VAT – whether paragraph 1 Schedule 6 VATA (supplies of services between connected parties at below open market value) applied – whether standard method of recovery of input tax on overheads appropriately reflected use of inputs – whether correct approach affected by principle of fiscal neutrality – whether activities carried on by two separately registered companies amounted to a single business – appeal dismissed
Citations:
[2017] UKUT 315 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 March 2022; Ref: scu.595601