South African Tourist Board v The Commissioners for HM Revenue and Customs: [2014] UKUT 0280 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Berner on 25 June 2014.
Read the full decision in .
VAT 鈥� input tax recoverability 鈥� s 26 VATA 鈥� reg 103 VAT Regulations 鈥� whether certain activities of appellant would be taxable supplies if made in the UK 鈥� whether supplies made for a consideration 鈥� art 2, Principal VAT Directive 鈥� Apple and Pear; Tolsma 鈥� whether appellant acting as a taxable person 鈥� economic activity 鈥� art 9, Principal VAT Directive.
Updates to this page
Published 1 December 2016