[2026] UKUT 00135 (TCC) HMRC v BOEHRINGER INGELHEIM LIMITED
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Brown on 26 March 2026.
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VALUE ADDED TAX – Article 90(1) Directive 2006/112/EC – whether payments made to Department of Health and Social Care by manufacturer of medicines represents retrospective price reduction on supplies made to wholesalers – if so whether adjustment to output tax declared on supply to wholesalers permissible where supply into final consumption zero rated – appeal allow
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Published 26 March 2026