The Resource Praesto Consulting UK Ltd v HMRC: input tax credit - a focus on substance and reality

Praesto Consulting UK Ltd v HMRC: input tax credit - a focus on substance and reality

Label
Praesto Consulting UK Ltd v HMRC: input tax credit - a focus on substance and reality
Title
Praesto Consulting UK Ltd v HMRC: input tax credit - a focus on substance and reality
Creator
Subject
Language
eng
Summary
This case note comments on Praesto Consulting UK Ltd v Revenue and Customs Commissioners (CA) on whether, in relation to VAT on legal fees for defending proceedings by a former employer against a company director for breach of fiduciary duty, the First-tier Tribunal erred in finding that the invoices related to services provided to the company, and had a direct and immediate link to the company's taxable activities. It notes the limited implications of the case
Citation source
In: British tax review. - London. - (2019), no. 3 ; p. 378-382
http://library.link/vocab/creatorName
Sheldon, R
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • case law
  • services
  • input VAT
  • tax credit
  • legal costs compensation
  • director
Label
Praesto Consulting UK Ltd v HMRC: input tax credit - a focus on substance and reality
Instantiates
Publication
Label
Praesto Consulting UK Ltd v HMRC: input tax credit - a focus on substance and reality
Publication

Library Locations

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      52.3736660 4.9336932
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