[2011] UKUT 240 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

[Application for costs in this case reported at [2014] BVC 526.]

Sir Stephen Oliver QC.

Decision released 10 June 2011.

Value added tax – Refund of tax to non-EU claimant – US not-for-profit corporation – VAT on premium paid by appellant for release of rent guarantee – Whether VAT constituting input tax if appellant taxable person in UK – Whether ‘direct and immediate link’ test applicable – Appeal allowed – Council Directive 86/560, art. 2 – Value Added Tax Regulations 1995 (SI 1995/2518), reg. 186.

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