The Commissioners for HM Revenue and Customs v Tower Resources PLC [2021] UKUT 0123 (TCC)
Upper Tribunal Tax and Chancery decision of The Honourable Mrs Justice Bacon and Judge Jonathan Cannan on 20 May 2021
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VALUE ADDED TAX – holding company providing services to subsidiaries – whether FTT failed to make complete findings of fact – whether supplies were made for consideration – whether supplies amounted to an economic activity