HMRC v BAA Ltd [2011] UKUT 258 (TCC) (22 June 2011)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v BAA Ltd [2011] UKUT 258 (TCC) (22 June 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/258.html
Cite as: [2011] STI 2495, [2011] BVC 1664, [2011] STC 1791, [2011] UKUT 258 (TCC)

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Whether VAT recoverable as input tax on professional fees incurred by a bidding company in the course of a takeover of a target company which was a member of a VAT group; whether such services were attributable to the economic activities of the acquiring company combined with the taxable supplies of the VAT group; whether there was a direct and immediate link between the supplies constituted by the services and taxable supplies made by the VAT group; appeal by HMRC against decision of First-tier Tribunal successful; claim for input tax denied.

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v BAA Ltd [2011] UKUT 258 (TCC) (22 June 2011) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/258.html Cite as: [2011] STI 2495, [2011] BVC 1664, [2011] STC 1791, [2011] UKUT 258 (TCC)