Policy paper

Revenue and Customs Brief 32 (2014): VAT - policy on holding companies

HM Revenue and Customs policy on holding companies following the decision of the Court of Appeal in the case of BAA ([2013] EWCA Civ 112).



Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 25 September 2014