Tax analysis: The Court of Appeal has held that the correct test for determining whether there is an ‘economic activity’ for VAT purposes is to determine if there is a direct link between a service and the payment made for it. The Court of Appeal concluded that the relevant domestic case law had developed in such a way that it had diverged in some respects from both the case law of the Court of Justice and the correct test that should be applied when deciding if there was an economic activity. The First-tier Tax Tribunal (FTT) and the Upper Tribunal (UT) had misdirected themselves. HMRC’s appeal was allowed.
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