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) >> HSBC Electronic Data Processing (Guangdong) Ltd and Others v Revenue and Customs [2022] UKUT 41 (TCC) (15 February 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/41.html
Cite as: [2022] STC 367, [2022] BVC 501, [2022] UKUT 41 (TCC), [2022] STI 312

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HSBC Electronic Data Processing (Guangdong) Ltd and Others v Revenue and Customs [2022] UKUT 41 (TCC) (15 February 2022)

VALUE ADDED TAX - preliminary issues hearing -VAT grouping rules -interpretation of "established" and "fixed establishment" in section 43A Value Added Tax Act 1994 - relevance of any failure to consult VAT Committee - measures which are permissible to prevent tax evasion or avoidance - relevance and interpretation of section 84(4D) VATA

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