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
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VALUE ADDED TAX 鈥� preliminary issues hearing 鈥揤AT grouping rules -interpretation of 鈥渆stablished鈥� and 鈥渇ixed establishment鈥� in section 43A Value Added Tax Act 1994 鈥� relevance of any failure to consult VAT Committee 鈥� measures which are permissible to prevent tax evasion or avoidance 鈥� relevance and interpretation of section 84(4D) VATA
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Published 15 February 2022