The Commissioners for HM Revenue and Customs v Praesto Consulting UK Limited: [2017] UKUT 0395 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Greenbank on 10 July 2017.
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VAT 鈥� input tax 鈥� legal services provided in connection with civil claims against a director 鈥� whether supplied to the taxable person 鈥� whether direct and immediate link to taxable activities 鈥� appeal allowed