The Commissioners for HM Revenue and Customs v BAA Ltd: [2011] UKUT 258 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman DBE and Judge Ghosh QC on 22 June 2011.

Read the full decision in The Commissioners for HM Revenue and Customs and BAA Ltd : [2011] UKUT 258 (TCC).

Whether VAT recoverable as input tax on professional fees incurred by a bidding company in the course of a takeover of a target company which was a member of a VAT group; whether such services were attributable to the economic activities of the acquiring company combined with the taxable supplies of the VAT group; whether there was a direct and immediate link between the supplies constituted by the services and taxable supplies made by the VAT group; appeal by HMRC against decision of First-tier Tribunal successful; claim for input tax denied.

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