United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Norseman Gold Plc v Revenue And Customs [2016] UKUT 69 (TCC) (4 February 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/69.html
Cite as: [2016] STI 348, [2016] STC 1276, [2016] BVC 504, [2016] UKUT 69 (TCC)

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Norseman Gold Plc v Revenue And Customs [2016] UKUT 69 (TCC) (4 February 2016)

VALUE ADDED TAX – input tax –whether Appellant carrying on economic activity – UK management company providing management services to overseas subsidiaries – no agreement on amount of consideration to be paid by subsidiaries – whether taxable supplies made – no - appeal dismissed

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