South African Tourist Board v The Commissioners for HM Revenue and Customs: [2014] UKUT 0280 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Berner on 25 June 2014.

Read the full decision in South African Tourist Board v The Commissioners for HM Revenue and Customs: [2014] UKUT 0280 (TCC).

VAT – input tax recoverability – s 26 VATA – reg 103 VAT Regulations – whether certain activities of appellant would be taxable supplies if made in the UK – whether supplies made for a consideration – art 2, Principal VAT Directive – Apple and Pear; Tolsma – whether appellant acting as a taxable person – economic activity – art 9, Principal VAT Directive.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.