The Commissioners of HM Revenue and Customs v The Prudential Assurance Company Limited [2023] UKUT 00054 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Thomas Scott on 06 March 2023
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VALUE ADDED TAX – performance fees for supply of investment management services between companies in VAT group – fees invoiced after supplier left VAT group – whether services disregarded under VAT grouping provisions – appeal allowed
Published 7 March 2023