BAA Ltd v HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2010] UKFTT 43 (TC) |
| Date | 2010 |
| Year | 2010 |
| Court | First Tier Tribunal (Tax Chamber) |
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3 cases
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BAA Ltd
...TC 00357. [2010] UKFTT 43 (TC). Tribunal Judge Peter Kempster (Chairman), Mrs Joanna Neill.BAA Ltd David Southern of counsel instructed by Herbert Smith LLP for the Appellant Rupert Anderson QC instructed by the General Counsel and Solicitor to HM Revenue and Customs for the Respondents The......
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BAA Ltd v HM Revenue and Customs
...Tax Act 1994 section 24 section 25 section 26ss. 24, 25, 26. This was an appeal by HMRC against a decision of the First-tier Tribunal ([2010] UKFTT 43 (TC); [2010] TC 00357) that VAT incurred by a company on professional advisers' fees in connection with a takeover was recoverable. A compan......
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Baa Ltd v The Commissioners for HM Revenue and Customs
...that ADIL's input tax incurred on professional fees payable by it at the relevant date on the take-over of BAA was recoverable : [2010] UKFTT 43 (TC). A. Findings of 31 The FtT is a fact finding body. In my judgment there are no grounds for interfering with its key findings of fact in [80] ......