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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Temple Finance Ltd & Anor (VAT) [2017] UKUT 315 (TCC) (4 August 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/315.html
Cite as: [2017] STI 1862, [2017] BVC 524, [2017] STC 1781, [2017] UKUT 315 (TCC)
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Revenue and Customs v 1. Temple Finance Limited 2. Temple Retail Limited (VAT ) [2017] UKUT 315 (TCC) (4 August 2017)
VAT – whether paragraph 1 Schedule 6 VATA (supplies of services between connected parties at below open market value) applied – whether standard method of recovery of input tax on overheads appropriately reflected use of inputs – whether correct approach affected by principle of fiscal neutrality – whether activities carried on by two separately registered companies amounted to a single business – appeal dismissed
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