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

Read full decision in HMRC v Tower Resources

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

Updates to this page

Published 24 May 2021