South African Tourist Board v The Commissioners for HM Revenue and Customs: [2014] UKUT 0280 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Berner on 25 June 2014.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 25 June 2014

Read the full decision in South African Tourist Board v The Commissioners for HM Revenue and Customs: [2014] UKUT 0280 (TCC).

VAT – input tax recoverability – s 26 VATA – reg 103 VAT Regulations – whether certain activities of appellant would be taxable supplies if made in the UK – whether supplies made for a consideration – art 2, Principal VAT Directive – Apple and Pear; Tolsma – whether appellant acting as a taxable person – economic activity – art 9, Principal VAT Directive.

Published 1 December 2016