Norseman Gold Plc v The Commissioners for HM Revenue and Customs: [2016] UKUT 0069 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 4 February 2016.
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.VALUE ADDED TAX – input tax –whether Appellant carrying on economic activity – UK management company providing management services to overseas subsidiaries – no agreement on amount of consideration to be paid by subsidiaries – whether taxable supplies made – no - appeal dismissed.