HSBC Electronic Data Processing (Guangdong) Ltd and Others v The Commissioners for HM Revenue and Customs [2022] UKUT 00041 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Thomas Scott on 15 February 2022
VALUE ADDED TAX – preliminary issues hearing –VAT grouping rules -interpretation of “established” and “fixed establishment” in section 43A Value Added Tax Act 1994 – relevance of any failure to consult VAT Committee – measures which are permissible to prevent tax evasion or avoidance – relevance and interpretation of section 84(4D) VATA
Source gov.uk
Latest Posts in "United Kingdom"
- UK Budget 2025: VAT E-Invoicing, Digital Compliance, and Post-Brexit Tax Reforms Announced
- FTT Rules HMRC Closure Notice Bars VAT Registration: Hairdresser’s Turnover Below Threshold, Appeal Allowed
- UK Tribunal Rules Self-Employed Hairdresser Not Liable for VAT Registration Under Rent-a-Chair Model
- EU Insists on VAT Representative for UK Firms Despite British Objections to Import Rules
- Mandatory B2B e-invoicing as of April 2029
