Norseman Gold Plc v The Commissioners for HM Revenue and Customs: [2016] UKUT 0069 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 4 February 2016.

Read the full decision in Norseman Gold Plc v The Commissioners for HM Revenue and Customs: [2016] UKUT 0069 (TCC).

VALUE ADDED TAX – input tax –whether Appellant carrying on economic activity – UK management company providing management services to overseas subsidiaries – no agreement on amount of consideration to be paid by subsidiaries – whether taxable supplies made – no - appeal dismissed.

Published 1 December 2016