[2001] EWCA Civ 65

Court of Appeal (Civil Division).

Pill and Chadwick LJJ, Wright J.

Judgment delivered 25 January 2001.

Value added tax – Input tax – Disallowance of input tax – Shares – Issue of shares – Professional fees incurred by company in connection with issue of shares – Whether company entitled to deduct value added tax payable on fees – Whether issue of shares constituting supply of services – Council Directive 77/388, art. 6.


Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.