Deduction of input tax – Company paying the investor relations expenses of two listed companies that held 40% and 60% respectively of its share capital – Whether services received were services rendered to the company and were services to be used by the company for the purposes of its business – Whether services only satisfied those tests in part
[2005] UKVAT V19345
Bailii
England and Wales
VAT
Updated: 04 December 2021; Ref: scu.238065
