The Commissioners for HM Revenue and Customs v 1. Temple Finance Limited 2. Temple Retail Limited: [2017] UKUT 0315 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Falk on 4 August 2017.
Read the full decision in .
VAT 鈥� whether paragraph 1 Schedule 6 VATA (supplies of services between connected parties at below open market value) applied 鈥� whether standard method of recovery of input tax on overheads appropriately reflected use of inputs 鈥� whether correct approach affected by principle of fiscal neutrality 鈥� whether activities carried on by two separately registered companies amounted to a single business 鈥� appeal dismissed
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Published 4 August 2017