The Commissioners for HM Revenue and Customs v Praesto Consulting UK Limited: [2017] UKUT 0395 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Greenbank on 10 July 2017.

Read the full decision in The Commissioners for HM Revenue and Customs v Praesto Consulting UK Limited: [2017] UKUT 0395 (TCC) .

VAT – input tax – legal services provided in connection with civil claims against a director – whether supplied to the taxable person – whether direct and immediate link to taxable activities – appeal allowed

Published 10 October 2017