Upper Tribunal Tax and Chancery decision of Judge Avery Jones and Judge Hellier on 8 November 2010.
Read the full decision in The Commissioners for HM Revenue and Customs v Airtours Holidays Transport Limited: UKUT 404 (TCC).
INPUT TAX – tripartite agreement entered into by the Respondent, a
number of financial institutions and PricewaterhouseCoopers whose fee was
to be paid for by the Respondent – whether input tax of the Respondent – no
– appeal allowed.
Release date: 8 November 2010
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
Don’t include personal or financial information like your National Insurance number or credit card details.