The Commissioners for HM Revenue and Customs v Airtours Holidays Transport Limited: [2010]UKUT 404 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Avery Jones CBE and Judge Hellier on 8 November 2010.

Read the full decision in The Commissioners for HM Revenue and Customs v Airtours Holidays Transport Limited: [2010]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.

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