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) >> Revenue and Customs v Tower Resources PLC [2021] UKUT 123 (TCC) (20 May 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/123.html
Cite as: [2021] BVC 508, [2021] UKUT 123 (TCC), [2021] STI 1614, [2021] STC 1095

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Revenue and Customs v Tower Resources PLC [2021] UKUT 123 (TCC) (20 May 2021)

VALUE ADDED TAX - holding company providing services to subsidiaries - whether FTT failed to make complete findings of fact - whether supplies were made for consideration - whether supplies amounted to an economic activity

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