THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v HOTEL LA TOUR LTD [2023] UKUT 00178 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Guy Brannan on 24 July 2023
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VAT – sale of shares – proceeds of sale used to fund taxable activities – input tax incurred on sale of shares – whether a direct and immediate link to the taxable activities – yes – appeal dismissed
Published 24 July 2023