The Commissioners for HM Revenue and Customs v Tower Resources PLC [2021] UKUT 0123 (TCC)
Upper Tribunal Tax and Chancery decision of The Honourable Mrs Justice Bacon and Judge Jonathan Cannan on 20 May 2021
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VALUE ADDED TAX 鈥� holding company providing services to subsidiaries 鈥� whether FTT failed to make complete findings of fact 鈥� whether supplies were made for consideration 鈥� whether supplies amounted to an economic activity
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Published 24 May 2021