- Sarabande v HMRC [2025] UKFTT 93 (TC) case
- Appeal upheld against HMRC decision
- Management recharge between charity and subsidiary not exempt
- Input VAT recovery allowed
- No written contract between parent and subsidiary
- No supply of land identified
- HMRC’s conclusion based on commercial perception, not legal relationships
- Supply from charity to artists under leases
- Supply involved more than passive exploitation of land
- Appeal allowed, input tax recovery denied by HMRC not valid
Source: claritaxnews.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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