Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Sarah Falk on 5 July 2016.
Read the full decision in ING Intermediate Holdings Limited v The Commissioners for HM Revenue and Customs:  UKUT 0298 (TCC).
VAT –deductibility of input tax- whether provision of deposit accounts
involved a supply by bank – whether supply was for consideration capable of
quantification- whether investment by bank of funds received was an
22 February 2017
Release date: 5 July 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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