ING Intermediate Holdings Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0298 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Sarah Falk on 5 July 2016.
Read the full decision in .
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 economic activity
Published 22 February 2017