HSBC Electronic Data Processing (Guangdong) Ltd and Others v The Commissioners for HM Revenue and Customs [2022] UKUT 00041 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Thomas Scott on 15 February 2022

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 15 February 2022

• Category: Tax
• Release date: 15 February 2022

Read full decision in HSBC Electronic Data Processing (Guangdong) Ltd and Others v HMRC Preliminary Issues

VALUE ADDED TAX – preliminary issues hearing –VAT grouping rules -interpretation of “established” and “fixed establishment” in section 43A Value Added Tax Act 1994 – relevance of any failure to consult VAT Committee – measures which are permissible to prevent tax evasion or avoidance – relevance and interpretation of section 84(4D) VATA

Published 15 February 2022