We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-5 of 5

Updated guidance on holding companies
  • RPC
  • United Kingdom
  • October 29 2014

Following the decision of the Court of Appeal in British Airport Authority HMRC has updated its guidance on the VAT treatment of holding companies


HMRC guidance on VAT recovery for holding companies updated
  • RPC
  • United Kingdom
  • October 24 2014

On 25 September 2014 HMRC updated its VAT guidance in light of last year's Court of Appeal decision on VAT recovery (BAA plc). Although - following


BAA’s appeal against denial of input VAT recovery on bid costs dismissed
  • RPC
  • United Kingdom
  • March 28 2013

The Court of Appeal has dismissed BAA's appeal against the Upper Tribunal's decision in BAA Limited v HMRC 2013 EWCA Civ 112, that VAT input tax on


New case may lead to VAT repayments
  • RPC
  • United Kingdom
  • March 25 2010

A new judgment of the First-Tier tribunal, BAA Limited v CRC 2010 UK FTT 43 (TC), means that VAT incurred by a bidder on fees paid in connection with a successful takeover bid may be recoverable as input tax.