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8 results found

Article

RPC | United Kingdom | 1 May 2018

University investment activity VAT recovery - Court of Appeal refers questions to ECJ

On 27 March 2018, the Court of Appeal referred to the ECJ questions as to the ability of the University of Cambridge (University) to recover input

Article

RPC | United Kingdom | 15 Feb 2018

No VAT recovery for input tax on providing deposit accounts - Court of Appeal decision

On 13 December 2017, the Court of Appeal held that a bank could not recover input VAT incurred on provision of its deposit accounts. The bank wished

Article

RPC | United Kingdom | 30 Jan 2017

First-tier Tribunal allows input tax recovery, rejecting HMRC’s “look through” of VAT group

On 10 November 2016, the First-tier Tribunal allowed an appeal by a VAT group against HMRC's refusal to allow input tax recovery on fees incurred on a

Article

RPC | United Kingdom | 24 Oct 2014

HMRC guidance on VAT recovery for holding companies updated

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

Article

RPC | United Kingdom | 28 Aug 2014

Court of Appeal denies input tax on accountancy services relating to a refinancing and restructuring process: Airtours Holiday Transport Limited v HMRC

The appellant company, Airtours, appealed against a decision of the Upper Tribunal (UT) in which it was held that it could not recover input tax

Article

RPC | United Kingdom | 5 Jun 2014

Taxpayer succeeds in tax avoidance scheme before Court of Appeal DB Group Services (UK) Limited and HMRC v UBS AG

The Court of Appeal (Lord Justice Rimer, Lord Justice Kitchen, Lord Justice Christopher Clarke) held that similar tax avoidance schemes being

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