The Commissioners of HM Revenue and Customs v The Prudential Assurance Company Limited [2023] UKUT 00054 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Thomas Scott on 06 March 2023

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
7 March 2023
Category:
Tax
Release date:
6 March 2023

Read Full Decision The Commissioners of His Majesty’s Revenue and Customs v The Prudential Assurance Company Ltd

VALUE ADDED TAX – performance fees for supply of investment management services between companies in VAT group – fees invoiced after supplier left VAT group – whether services disregarded under VAT grouping provisions – appeal allowed

Updates to this page

Published 7 March 2023