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FTT finds against HMRC on holding company and contingent consideration (Bluejay Mining plc v HMRC)

Published on: 30 November 2020
Published by: LexisPSL
  • FTT finds against HMRC on holding company and contingent consideration (Bluejay Mining plc v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: The First-tier Tax Tribunal (FTT) held that a holding company was making supplies for consideration and was engaged in an economic activity for VAT purposes. It was therefore entitled to recover input VAT on its costs. or take a trial to read the full analysis.

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