HMRC WIN: The Court of Appeal (CA) judgment in Hotel La Tour Ltd (“HLT”) was handed down on 21 May 2024 in which the Court allowed HMRC’s appeal and overturned what was previously seen to be an unimpeachable decision by the First-tier Tribunal (as upheld by the Upper Tribunal) to deny HLT’s entitlement to recover VAT incurred on professional fees.
Source KPMG
Latest Posts in "United Kingdom"
- Understanding VAT Obligations and Reliefs for Charities in the UK
- Guide to Claiming VAT and Import Duty Repayments: Eligibility, Process, and Requirements
- AI in Tax: Balancing Innovation and Risks in a Rapidly Evolving Landscape
- Deos Group.co.uk Ltd Wins Appeal Against HMRC on VAT Input Tax Disallowance and Penalty
- Colchester Institute Corporation v HMRC: VAT on Government Grants for Free Education Services