[2014] UKUT 0280 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

The Hon Mrs Justice Rose, Judge Roger Berner

Decision released 25 June 2014

Value added tax – Input tax recoverability – Value Added Tax Act 1994 (‘VATA 1994’), s. 26 – Value Added Tax Regulations 1995 (SI 1995/2518), reg. 103 – Whether certain activities of appellant would be taxable supplies if made in the UK – Whether supplies made for a consideration – Directive 2006/112 (the Principal VAT Directive), art. 2 – Whether appellant acting as a taxable person – Economic activity – Directive 2006/112, art. 9 – Appeal allowed in part.

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