The Commissioners for HM Revenue and Customs v Praesto Consulting UK Limited: [2017] UKUT 0395 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Greenbank on 10 July 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
10 October 2017
Category:
Tax
Release date:
10 October 2017

Read the full decision in The Commissioners for HM Revenue and Customs v Praesto Consulting UK Limited: [2017] UKUT 0395 (TCC) .

VAT – input tax – legal services provided in connection with civil claims against a director – whether supplied to the taxable person – whether direct and immediate link to taxable activities – appeal allowed

Updates to this page

Published 10 October 2017