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Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) had found that the taxpayer was not entitled to deduct input tax from the fees that it had paid under a tri-partite agreement because it had not been the recipient of the supply of services for the purposes of s 24 of the Value Added Tax Act 1994. The Court of Appeal, Civil Division, upheld that decision as the tribunal had asked itself the correct question and had reached sustainable conclusions on its assessment of the relevant agreement.
Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) had found that the taxpayer was not entitled to deduct input tax from the fees that it had paid under a tri-partite agreement because it had not been the recipient of the supply of services for the purposes of s 24 of the Value Added Tax Act 1994. The Court of Appeal, Civil Division, upheld that decision as the tribunal had asked itself the correct question and had reached sustainable conclusions on its assessment of the relevant agreement.
The Chair of the Bar reports back
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Mário Barroso, Head of R&D and Method Development at AlphaBiolabs
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Clement Cowley, Partner at The Penny Group, explains how global events can influence the performance of pensions and ISAs, and why taking a long-term approach to investing is often the most effective strategy
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Join us on Saturday 21 November 2026 at Leeds Beckett University and see for yourself why the North continues to be an exceptional place to build a career at the Bar
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Not yet, says Jacob Turner. Regulation, unlike the technology itself, is a domain the legal profession can still control
