The Commissioners for HM Revenue and Customs v Airtours Holidays Transport Limited: [2010]UKUT 404 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Avery Jones and Judge Hellier on 8 November 2010.

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

• Category: Tax
• Release date: 8 November 2010

Read the full decision in The Commissioners for HM Revenue and Customs v Airtours Holidays Transport Limited: [2010]UKUT 404 (TCC).

INPUT TAX – tripartite agreement entered into by the Respondent, a number of financial institutions and PricewaterhouseCoopers whose fee was to be paid for by the Respondent – whether input tax of the Respondent – no – appeal allowed.

Published 1 December 2016