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Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer company against a decision of the First-tier Tribunal (Tax Chamber) dismissing the taxpayer's claim for recovery of input tax on the basis that the supplies it had made to its subsidiaries had not been supplied for a consideration and were therefore not taxable supplies within the meaning of s 5 of the Value Added Tax Act 1994 and art 2(1) of Directive (EC) 2006/112.
Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer company against a decision of the First-tier Tribunal (Tax Chamber) dismissing the taxpayer's claim for recovery of input tax on the basis that the supplies it had made to its subsidiaries had not been supplied for a consideration and were therefore not taxable supplies within the meaning of s 5 of the Value Added Tax Act 1994 and art 2(1) of Directive (EC) 2006/112.
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