ING Intermediate Holdings Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0298 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Sarah Falk on 5 July 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 22 February 2017

• Category: Tax
• Release date: 5 July 2016

Read the full decision in ING Intermediate Holdings Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0298 (TCC).

VAT –deductibility of input tax- whether provision of deposit accounts involved a supply by bank – whether supply was for consideration capable of quantification- whether investment by bank of funds received was an economic activity

Published 22 February 2017